避税判断标准的法律分析——基于“合理商业目的”的视角

Legal Analysis of the Judgment Standard of Tax Avoidance--From the Perspective of“Reasonable Business Purpose”

从经济学视角构建的反避税立法,侧重于维护国库利益,但在纳税人权益保护、实现税收正义方面关注不够。为了正确地对避税行为进行准确判断,必须进行以事实与环境因素为基础的个案审查,因此,有必要对避税的判断标准作进一步剖析。对我国而言,在制定和实施一般反避税规则时,由税务机关确立认定避税标准,在当前严厉打击避税的趋势下,反避税规则的执行容易矫枉过正。反避税措施的完善不仅在于更为有效的打击避税,还在于确保这些措施在必要的限度内实施,最终迈向税收治理现代化。

The anti-tax-avoidance legislation,constructed from the economic perspective,focuses on the protection of the national treasury interests,but it is not enough to protect the rights and interests of taxpayers and realize the tax justice.In order to correctly judge the tax avoidance behavior,we must carry out case review based on facts and environmental factors.Therefore,it is necessary to further analyze the judgment standard of tax avoidance.For China,when formulating and implementing the general anti-tax-avoidance rules,the tax authorities should establish and determine the standard of tax avoidance.Under the current trend of severe crackdown on tax avoidance,the implementation of anti-tax-avoidance rules is easy to be overrated.The measures for improvement are not only to strike tax avoidance more effectively,but also to ensure that they are implemented within the necessary limits.This hopes to be able to contribute to the modernization of tax governance.