税法一般反避税条款的合宪性审查及改进

The Constitutional Review of the General Anti-Avoidance Rule and its Improvement

税法一般反避税条款落入宪法财产权与契约自由权的保护范围,有介入宪法视阈关照之必要。财产权的社会义务理论可以为一般反避税条款的合宪性提供学理支撑与观念基础。尽管如此,这一条款仍要接受合宪性的框架与逻辑检视。一般反避税条款建制应以基于纳税人平等权的量能课税原则为主导理念,不宜过度宣示反避税的国库主义至上立场。在制度设计层面,基于法律保留原则、比例原则与平等原则的要求,现行一般反避税条款立法亟待予以合宪性修补。在法律适用层面,应引入合宪性解释方法与机制,对税法规范予以合宪性解释以贯彻宪法原则与精神,保障一般反避税条款个案适用的合宪性。基于税法与宪法的高度关联,税法学研究有向宪法学思维借鉴之必要,并应寻求与宪法学的学理和方法论沟通。

The General Anti-Avoidance Rule （GAAR） in the tax regime falls under the scope of ＂property rights and freedom of contracts＇of the constitution and thus shall be examined from the consti- tutional perspective. The social obligations of property rights provide the theoretical and conceptual basis for the constitutionality of GAAR,which shall still be examined under the framework of constitution. The guiding principle to formulate the GAAR is the ability-to-pay doctrine, which is based on the equal rights of taxpayers, rather than the increase of revenue for the treasury.The principle of law reservation, the principle of proportionality and the principle of equality shall be taken into account during the revision of the existing GAAR. As for the legal application,constitutional interpretation shall be introduced, and the constitutional principle and spirit shall be taken into consideration on how to interpret tax provisions. Tax law scholars should introduce the theory and methodology of constitutional law into their studies.