避稅概念的法律分析

The Directors’Heterogeneous Impact to the Rules of Traditional Directors’ Legal Analysis on Concept of Tax Avoidance

避稅作為一個重要的稅法問題，涉及稅法多方面的基礎理論。對避稅的正確認識關係到對稅法的正確認識，一國對避稅問題的處理將反映一國稅收法治的水準。為正確認識避稅，以對避稅進行統一的定義，一方面需要對避稅與稅的節省、稅收籌畫、合法節稅、逃稅、稅收欺詐等相關概念的異同和關係進行法理上的辨析，另一方面還需要根據法律欺詐和權利濫用理論對避稅性質作進一步的剖析。這對於區別避稅和合法節稅以及一國探尋構建反避稅措施的理論非常必要。對我國而言，在認可納稅人擁有以最小化稅收負擔的方式來安排自身經營活動權利的同時，在制定和實施一般反避稅規則時，需要在傳統大陸法系國家的法律欺詐、權利濫用理論和英美法系國家的商業目的理論、實質重於形式等理論之間進行審慎選擇。

As an important issue of tax law, tax avoidance involves many fundamental theoretical issues of tax law. The correct understanding of tax avoidance determines the correct understanding of tax law. The application of countermeasures against tax avoidance by a country reflects the level of rule of tax law. To understand correctly and define with a unitary concept the tax avoidance, it is necessary to carry out a legal analysis of differences and relationships between tax avoidance and related concepts, such as tax saving, tax planning, legitimate tax saving, tax evasion and tax fraud, and a further analysis of essence of tax avoidance based on the doctrines of fraud on a statute and abuse of right. The latter analysis has a specific significance not only for purpose of distinguishing tax avoidance from legitimate tax saving, but also for purpose of searching for doctrines for a country to establish anti-avoidance measures. In particular, on the one hand, China should recognize the taxpayer’s right to organize his economic operations in a way of minimizing tax burden, and on the other hand, China should select carefully in introducing and applying the general anti-avoidance rule the doctrine between doctrines of the fraud on a statute and abuse of right in traditional civil law countries and doctrines of business purpose and substance over form in common law countries.