包税条款的效力反思与路径重构

Reflection on the Effectiveness of Tax Clauses and Path Reconstruction

从规范性文件的描述本身,或是基于学术研究角度考量,包税条款的概念内涵与基本法理均都不能满足和给予类型化或统一性的结论,司法实践中包税条款法律效力的认定上也呈现出有效性与无效性两类不同的裁判路径。理论与实践双重困惑及问题的事实性存在需要学术界提供一定的思维逻辑和理论支撑。本文提出通过借鉴双阶理论,以效力反思为引导、类型化分析为方法,在坚持意思自治和实质课税的前提下,明确界分包税条款的责任主体与义务范畴,以期通过税务立法、节点控制等形式重构包税条款法律适用路径。

From the description of normative documents,or from the perspective of academic research,the conceptual connotation and basic legal principles of tax inclusive clauses can not meet and give typed or unified conclusions;In judicial practice,there are two different judgment paths:effectiveness and invalidity.The double confusion of theory and practice,and the factual existence of problems need academic circles to provide certain thinking logic and theoretical support.This paper proposes to use the two-stage theory for reference,take the effectiveness reflection as the guidance and the typed analysis as the path,and clarify the responsibility subject and obligation category of the subcontracting tax clause on the premise of adhering to the autonomy of will and substantive taxation,in order to reconstruct the legal application path of the subcontracting tax clause through the forms of tax legislation and node control.