论公司法人格否认制度在反避税中的适用

Disregard of Corporate Personality and Its Application on Antitax-avoidance

随着我国市场经济的发展,公司数目不断增多,公司形式日益复杂,公司及其股东利用公司法人格进行税收规避的行为日趋严重,其手段更加多样化并具有隐蔽性,损害了国家的税收利益,给社会经济造成不良后果。本文通过对非居民企业间接转让股权进而避税的两个案例的实证分析,指出公司法人格否认制度在我国税法中实际上已有规定并运用于实践。为有效地衔接公司法和税法的相关规定,有必要对公司法人格否认制度在反避税中的适用作进一步探讨,以期更好地规制企业的避税行为,并使其承担起社会责任。

The rapid development of market economy in China witnesses steady increase of corporations in various forms.Some of them and their shareholders use corporate personality as a shelter to avoid tax,which gradually decreases national tax revenue and harasses social economy.This article is based on an empirical analysis of two cases about non-resident enterprise indirectly transferring shareholdings in order to avoid tax,showing that Disregard of Corporate Personality is actually stipulated in China's Tax Law and applied in practice.In order to effectively integrate related regulations of Tax Law and Corporate Law,to regulate illegal tax-avoidance and also to stimulate corporations' social responsibility,this article makes a further theoretical discussion on application of Disregard of Corporate Personality in anti-tax-avoidance.