税法一般反避税规则的反思与重构

Rethinking and Reconstruction of General Anti-Avoidance Rules of Tax Law

摘要: 我国现行一般反避税规则的认定存在主观要件、客观要件等多重标准，且各规则之间存在一定的冲突，以“合理商业目的”作为判定避税的标准存在主观性过强进而扩大税务机关自由裁量权的风险，一般反避税规则需要在保障契约自由以及实现纳税人税负平等之间构建合理的边界。从客观要件、主观要件两方面重塑一般反避税规则，以经济实质标准作为反避税规则的客观要件，以纳税人是否存在少缴、延缴税款的主观目的作为反避税的主观要件。完善一般反避税规则亟需合理分配纳税人与税务机关之间的举证责任，由于税务机关具有行政强制权，因此由税务机关承担举证责任。在法律适用中，可借鉴行政诉讼中的司法审查制度，由法院对行政规范性文件中的一般反避税规则进行实质审查。

Abstract: Chinese current general anti-tax avoidance rules have multiple standards such as subjective and objective requirements, and there are certain conflicts among the rules. Taking “reasonable commercial purpose” as the criterion for determining tax avoidance has the risk of too strong subjectivity and thus expanding the discretionary power of tax authorities. The general anti-tax avoidance rules need to construct a reasonable boundary between guaranteeing the freedom of contract and realizing the tax equality of taxpayers. The general anti-tax avoidance rules are reconstructed from objective and subjective elements, and the economic material standard is taken as the objective element of the anti-tax avoidance rules, and the subjective-objective of whether taxpayers pay less or delay tax is taken as the subjective element of the anti-tax avoidance rules. The improvement of general anti-tax avoidance rules is in urgent need of reasonable distribution of burden of proof between taxpayers and tax authorities. Since tax authorities have administrative coercive power, the burden of proof should be borne by tax authorities. In the application of law, the judicial review system in administrative litigation can be used for reference, and the court can conduct substantial review of the general anti-tax avoidance rules in administrative normative documents.