摘要
《企业所得税法》确立了合理商业目的这一反避税标准,然而该标准是主观标准,在适用上面临诸多困境。由此,税务机关又引入了实质重于形式原则这一客观标准。本文分析了两种标准的异同,并提出避税认定应兼采主客观相统一标准;将客观行为作为认定避税的主要标准,将主观目的作为排除性标准;对于实质重于形式原则的适用,应使用类型化的方式。
The Enterprise Income Tax Law has established the standard of anti-avoidance for reasonable business purpose, which nevertheless is a subjective standard and confronted with many difficulties. Therefore, the tax authorities introduce the objective standard of Substance Over Form Principle. This paper analyzes the difference of the two standards and presents that tax avoidance identification shall adopt the unified standard of jointly considering subjectively and objectively.
出处
《国际税收》
CSSCI
北大核心
2014年第6期51-54,共4页
International Taxation In China
关键词
税反避税
合理商业目的
实质重于形式原则
Anti-tax avoidance Reasonable business purpose Substance Over Form Principle
