论公司法人格否认制度在反避税中的适用

The application of personality denial system in anti tax avoidance

公司法人格否认制度是一种实现公平、公正的法律措施。随着公司的经营和发展越来越复杂,公司股东会利用公司人格进行不正当行为。所以,研究该制度在反避税中的适用尤为重要。通过研究了公司法人格否认制度在反避税中适用的合法性和必要性,并且提出了一些需要解决的问题,以期能降低企业税收负担提供一些参考。

The personality denial system is a fair and impartial legal measure. With the operation and development of the company more and more complex, the shareholders of the company may use the corporate personality to carry on improper behavior. So, research on the application of the personality denial system in the anti tax avoidance is very important. Study on the legitimacy and necessity of the application of personality denial system in the company law of anti tax avoidance, and puts forward some problems need to be solved, in order to reduce the tax burden of enterprises.