一般反避税规则适用问题的探究和完善

A Study on the Application and Improvement of the General Anti-Avoidance Rule

摘要: 避税行为始终是困扰世界各国税务机关的一道难题。一般反避税规则的构建关键在于转变思路，从以往倾向于国库中心主义转向以纳税人权利为核心的价值导向。然而，目前一般反避税规则的核心要素不明确，“合理商业目的”与“经济实质”的判断标准解读存在分歧，这也导致税务机关在解释与执行过程中面临权限不明、裁量权过大，以及举证责任分配缺位的困境。为破解此局，首要任务在于清晰界定避税行为，确立以交易形式为表象，以“经济实质”为核心的二元判断标准。在此基础上，进一步规范行政裁量边界，建立层次化的证明标准，以折中说协调国内税法和国际协定的矛盾，实现一般反避税规则条款从抽象到具体的转化。

Abstract: Tax avoidance has long been a challenging issue for tax authorities worldwide. The key to constructing a General Anti-Avoidance Rule lies in shifting the focus from a treasury-centered approach to a taxpayer-rights-oriented value perspective. However, the core elements of the current General Anti-Avoidance Rule remain ambiguous, and there are divergent interpretations of the criteria for “reasonable business purpose” and “economic substance.” This has led to difficulties in tax authorities’ interpretation and enforcement, including unclear authority, excessive discretionary power, and the absence of a clear allocation of the burden of proof. To address these issues, the primary task is to clearly define tax avoidance behavior and establish a dual judgment standard that takes the form of transactions as the appearance and “economic substance” as the core. On this basis, it is essential to further regulate the boundaries of administrative discretion, establish a tiered standard of proof, and adopt a moderate approach to reconcile conflicts between domestic tax laws and international agreements, thereby transforming the General Anti-Avoidance Rule from abstract provisions to concrete implementation.