法学视角下的一般反避税条款——以中国税法为切入点

The General Anti-avoidance Provision from a Legal Perspective ——Taking the Chinese Tax Law as an Entry Point

中国税法中规定了一般反避税条款,也存在对其进行解释的规范性法律文件。从限制税务机关权力的角度出发,一般反避税条款应解读为创设性条款;其作为"规则集合"的广义理解应当引起重视。一般反避税条款的存在,使得税法在引介私法上的智识成果时,更加合理;且其不会抑制经济创造性,也不会破坏真正意义上的法治安定性。从一般反避税条款的功能定位和价值博弈角度考量,在我国税法中设置一般反避税条款,并对其作限制性解释,是一种合理的立法模式。

Summary：Chinese tax law defines the general anti -avoidance provision as well as the ones which are further interpreted in normative legal documents .From the perspective of limiting the powers of the tax authorities , the provision shall be interpreted as the empowering provision;we shall pay attention to its broad interpretation as “set of rules”.The existence of the general anti -avoidance provision leads to a proper location in the tax law when considering its knowledge values .What is more , it balances the economic creativity and the stable state of the rule of law .Taking consideration of its function , orientation and values , it is a reasonable legislative mode to de-fine it in the tax law and then provide restrictive interpretations .