税收筹划税法规制的适度性

On the Moderate Regulation on Tax Planning

税收筹划中各方主体复杂利益的并存、冲突和变易,集中体现为国家财政权与国民财产权的对立和协调,并往往导致税收筹划税法规制中的法律"失度,"进而激发税法制度及其运行由"失度"走向"适度"的变革需求。从总体上看,税法对税收筹划的规制呈现"失度-适度"的二元化状态;从税法理论上分析,这一规制状态根源于"个人营利性"与"社会公共性"的基本矛盾。国家追求税法对税收筹划规制的适度性,就是要平衡协调各方利益主体之间的复杂利益关系,尽量缓解和消除这一基本矛盾,以期实现税法对国家财政权和国民财产权的均衡保护。惟其如此,才能构建起新的税收筹划规制分析模式,方才推动中国税收筹划规制制度不断创新。

On tax planning regulating, multi-players＇ interests are co-existing, conflicting, and changing, thus, the regulation state presents in such a Two-Dimensions： ＂Immoderation＂ and ＂Moderation＂, the latter is the desired. From the perspective of tax law theory, this type of regulation state is generated by the basic Paradox： ＂Private Profitability＇and ＂Public Commonweal＂. Only on the basis of eliminating the paradox and protecting both the state financial benefit and civil property benefit could realize the objective of moderate regulation on tax planning, and only under this theoretical framework could the current tax law system been innovated in China.