比较法视阈下的一般反避税规则再造

Redesign of the General Anti-Avoidance Rule in China under the International Comparison

我国2008年正式实施的《企业所得税法》及此后的一系列法律规范中正式确立一般反避税规则制度。但该制度的运行还存在诸多问题。一是一般反避税规则的核心要素不明,究竟是以经济实质原则为准还是以商业目的原则为准,抑或是二者需同时满足,我国税法未能做出明确规定。二是我国一般反避税规则法律规定较为原则,可操作性差,其解释权为行政机关所掌握。行政机关以国库主义立场解释税法,成为实际的一般反避税规则制造者,有侵害纳税人权益之虞。借鉴域外经验,我国一般反避税规则应做如下完善。在实体上应确定以经济实质原则为唯一判断的"一元标准"。情况特殊时,纳税人可以主观要件——合理商业目的为豁免理由,但应建立严格程序标准并明确举证责任分配规则。在法律渊源上,除完善一般反避税立法外,还应充分发挥司法机关解释税法的职能,以指导性案例和司法解释为发展路径,限制行政机关的恣意解释。

The GAARs was root in the western countries. In 2008, China accepted GAARs in Enterprise Income Tax Act. But there are still many problems in the application of GAARs. First, the core elements of the GAARs are unclear, whether it is based on the principle of economic substance or commercial purposes, or these two elements should be met at the same time？ Second, Chinese GAARs are too simple, and hard to apply in the practice. Thus, the administrative branch owns great power to interpret the rules. This may do harm to the taxpayer~ rights. In reference to foreign countries, espe- cially the common law comltries, China＇s GAARs should be revised in the future. First of all, the economic substance rule should be the only core element. However, in special circumstances, taxpayers can be released because of their reasonable business purpose. Also, the rule of burden of proof should be redesigned. What＇s more, the function of jurisdiction inter- pretation should be strengthen in order to restrict the administrative branch ＇ power.