试论公司人格否定及其在我国税法上的体现

On personalities negation and its reflection on tax law in China

公司有限责任与公司人格否定制度维护着两种不同的利益 ,前者体现股东的利益 ,后者则代表着社会利益 ,反对将公司风险不当地转嫁给社会。公司人格否定是对公司有限责任的完善与补充。公司人格否定适用时 ,在法理上是谋求具体事例的妥当性与社会公平 ,不是在全部问题上作一般性的否认。公司人格否定不容被滥用。

The limited liabilities and personalities negation system of the company maintain two different profits.The former reflects stock holder's profit,and the latter represents the profit of the society,which is opposed to transfering the risk of the company to the society unsuitably.The personalities negation of the company perfeets and suppliments the limited liablities.When the personalities negation is suitable,it seeks the safety and social justice of concrete cases legally,rather than negate all the problems in general.It shouldn't be abused.