摘要
一般反避税条款具有双重开放式规范结构,这赋予税务机关宽泛的裁量权,以及时有效地打击层出不穷、花样翻新的新型避税安排。然而,避税交易的判断标准并不明确,纳税调整决定最终基本出自税务机关的主观裁量判断,决定的作出却缺乏必要的程序限制,且仅面临极为有限的司法审查,使得纳税调整成为一项几乎不受任何限制的权力。要确保反避税调整权的规范行使,以价值补充等方式对一般反避税条款予以具体化和续造是必然的选择。当前这一过程基本为政府所垄断,却以执法宽松化而加重纳税人遵从负担为主要基调。通过反避税条款的解释和续造,税务机关可以决定何时以及如何进行反避税调整,纳税调整权因此极易被滥用。欲加强对反避税调整权的制约,司法机关应当成为对一般反避税条款加以具体化和续造的另一重要主体,并以审查结果传递其补充的规范内容。从个案的价值判断到类型化交易价值标准的选择再到裁量准则的形成,一般反避税条款才能真正实现由抽象到具体的转化,成为有效制约反避税调整权行使的重要规则基础。
The GAAR has a double open-ended structure which provides the tax authorities with very broad discretionary powers to attack any tax-driven transactions that emerge in new forms continually.It is actually no clear how to determine a tax-avoidance transaction.The final determination is left to the subjective judgement of the tax authorities.However,there is no necessary procedure to limit the authorities making such an adjustment and there is no enough judicial review to make on the result of the adjustment.As a consequence,the power to disregard or reconstruct a tax-driven transactions almost lose the control.It is necessary to shift GAAR to more detailed rules through value supplement and other means in order to make the power to attack the unacceptable tax avoidance under the control.It is a pity that it is only the government that concretizes the rules further after the legislation of GAAR.It is almost the main keynote to relieve the tax authority meanwhile put more compliance requirements on the taxpayers.The power to attack the tax avoidance shall likely be abused since the tax authority can decide when and how to make an adjustment through the interpretation and reconstruction of the GAAR.In order to restrict the power to adjust,it is of necessity that the judiciary shall be another important authority to interpret and develop the detailed rules concerning the application of GAAR and impress the content supplied through the judgement.GAAR shall transform from the general standard to more clear and detailed rules step by step in practices by means of value judgement in an individual case,then value choice for a specified type of tax-avoidance transactions and finally the formation of discretion benchmark,so that it can discipline the tax authorities to attack the tax avoidances more efficiently and definitely.
出处
《法学》
CSSCI
北大核心
2022年第6期143-157,共15页
Law Science
基金
国家社科基金一般项目“社会变迁中财税法规范生成机制研究”(项目编号:16BFX132)的阶段性成果
关键词
不确定法律概念
一般反避税条款
纳税调整
税务自由裁量权
规则续造
uncertain legal concept
GAAR
special tax adjustment
discretionary power on tax affairs
Reconstruction of Rules
