摘要
通过对避税概念进行界定与分析,指出现行税法予以规制的一系列所谓“避税”行为,不宜再称其为避税。而现实生活中广泛存在的避税行为,其非法性也值得质疑。从避税产生的原因、以避税有违税法宗旨和税法基本原则来认定避税非法性观点的不合理及避税非法性界定在实践中的困境来论证自己的观点。
After learning of the concept of the tax avoidance, the authors think that the so - called “tax avoidance” conduct regulated by the tax law is not the real tax avoidance, and that there is some doubt about the illegality of the real tax avoidance. Then the authors demonstrate their view based on the following three reasons： first, the appearance of the tax avoidance is not the fault of the taxpayers; second, it violates the goal and principles of the tax law ; third, in practice, to ascribe the illegality of the tax avoidance will bring lots of trouble.
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第10期47-50,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
避税
非法
税法漏洞
税法宗旨
税法原则
Tax Avoidance
Illegality
Imperfection of The Tax Law
Goal of The Tax Law
Principles of The Tax Law
