完善我国反避税规则的新进路:增设从纳税义务人条款

New Approach to Amending Anti-tax Avoidance Legislation:Adding Accessory Taxpayers' Clauses

我国现行反避税规则纳税主体的狭窄性导致纳税人利用关联方及受控外国公司避税,因此有必要通过对外国"第二次纳税义务人"进行概念移植与创设,在立法中明确总分模式的"从纳税义务人"概念。"从纳税义务"是担保之债的公法化,是税收债权债务理论的衍生。基于国际法治利益平衡之理念,我国应根据避税行为发生几率不等,设定不同类型的从纳税义务,追究不同程度的从纳税责任。关联交易避税中的从纳税义务人仅在确定发生避税实际时,承担补充性从纳税义务;受控外国公司避税中的从纳税义务人则必然承担连带性从纳税义务。

The narrow concept of taxpayers in China’s current anti-tax avoidance legislation may lead to tax avoidance via the related parties and CFCs.Therefore,it is necessary to clarify the concept of “accessory taxpayer”in the total-fraction mode,which is transferred and established from the foreign concept of second taxpayers.Accessory tax obligation is a public guarantee of debts,deriving from the theory of tax credits and debts.Based on the equity theory of international governance,it is proposed that China should formulate the relevant types of accessory tax obligation and ascertain the varied accessory tax obligations based on the occurrence of tax-avoidance acts.Only when tax-avoidance acts occur should the parties concerned undertake the supplementary accessory obligations while the CFCs are bound to undertake the collateral obligations.