避税行为违法性探析——以《企业所得税法》第六章为证

Analysis on the Illegal Nature of Tax Avoidance——Testified by Chapter 6 of Enterprise Income Tax Law

在我国,关于避税的法律性质,总体来说有合法说、违法说、脱法说三种典型观点。这些观点的共同特征,都是承认避税行为具有严重的社会危害性,应该受到法律规制,只不过我国的立法并没有对它进行明文规制而已。本文认为,在《中华人民共和国企业所得税法》颁布以前,关于避税的法律性质,在立法上是存在疑问的,但是,该部法律第六章"特别纳税调整"对避税行为做出了完全的否定性的评价,所有避税行为在我国现在都被认为是违法的。

In China, there are three typical attitudes towards the legal nature of tax avoidance： legality, illegality, out of legislation. The common characteristic of these attitudes is, all of them agree that the conduct of tax avoidance has serious danger towards society, it should have be contained by law, but there are no clear and definite stipulation in Chinese legislation. In this article, the author points out that, before the promulgation of the Income Tax Law of the People＇ s Republic of China, the legal nature of tax avoidance is ambiguous in Chinese legislation; But in Chapter 6 ＂special tax adjustment＂ of this law, completely negative evaluation towards the conduct of tax avoidance has been done, so all the conducts of tax avoidance is illegal in China now.