税收法律拟制的反避税功能论析

Analysis on the Anti-avoidance Function of the Legal Fiction of Tax Law

法律拟制作为一种重要的法律方法在税法中的运用范围很广。长期以来,税法拟制的主要功能之一是反避税。税法拟制作为税收效率原则的具体化体现,据之对课税要件进行重构,从本质来讲是一种不可反驳的立法行为,在客观上能够很好地维护国库利益。但是,从价值论的角度讲,国库主义之下的税法拟制在实现反避税功能时,给纳税人权利带来了很大的威胁;从实践论的角度看,税法拟制也并非最佳的反避税手段,反避税条款的背后所蕴含的价值判断,无论是从理论还是实务层面看都优于税法拟制中的事实判断;从程序论的角度看,税法拟制扩张了税务机关的权能,缺乏程序制约。故运用税法拟制进行反避税是不妥当的。其实,税法拟制本身是一种中性的法律方法,应服务于税法的整体目标。在当下财税体制改革的背景下,税法拟制应在制度设计上为现代税法的财政功能、分配功能与社会功能服务。在完善税收实体法与税收程序法中的反避税规则体系的前提下,应从主动的修法与被动的立法、司法审查两个层面剥离税法拟制的反避税功能。

Legal fiction is widely used as an important legal method in tax law.One of the primary functions of legal fiction of tax law has long been anti-avoidance.As a concrete manifestation of the principle of tax efficiency,legal fiction of tax law reconstructs the elements of taxation,fundamentally representing an indisputable legislative action that objectively serves to safeguard the interests of the treasury.However,from a standpoint of axiology,legal fiction of tax law under the banner of treasury-centric thinking poses a significant threat to the rights of taxpayers when exercising its anti-avoidance function.From a standpoint of practice,legal fiction of tax law is not the optimal means for anti-avoidance either because the value judgments inherent in anti-avoidance provisions,whether viewed from a theoretical or practical standpoint,are superior to factual judgments in legal fiction of tax law.Moreover,from a procedural perspective,legal fiction of tax law expands the power of tax authorities while lacking procedural constraints.Therefore,using legal fiction of tax law for anti-avoidance purposes is inappropriate.In fact,legal fiction of tax law itself is a neutral legal method and should serve the overall functions of tax law.In the current context of fiscal and tax system reform,legal fiction of tax law should be designed to serve the fiscal,distributional,and societal functions of modern tax law.Given the premise of improving the system of anti-avoidance rules in both substantive tax law and tax procedural law,the anti-avoidance function of legal fiction of tax law should be separated into two levels:proactive legislative reform and passive legislative as well as judicial review.