论企业税收筹划的异化及其理性复归

税收筹划是一种公认的合法节税行为,其在一般法理、税法理念、税制完善和税收政策等维度上都具有一定的正当性,是纳税主体的一项重要税收权利。然而,鉴于税收筹划在实务中的计划性、隐蔽性、复杂性以及当前中国税法制度资源的局限,该项权利的不正当行使往往使其异化为特定的税收违法行为。本文尝试脱出以往基于具体实务技术和特定税法规范的分析模式,引入税法学的认知框架,对税收筹划行为的正当性进行多维度的识别;分析税收筹划行为从理性走向异化的根源、基本性状及其影响;提炼出税收筹划正当性及其异化的税法学识别标准;并就促进不当税收筹划行为复归理性及有效规制税收筹划行为,提出一些制度创新建议。

On Dissimilation of Tax Planning and the Return to Its Original Rationalness from the Perspectives of Taxation Law Theory

Tax Planning is a sort of widely recognized legitimate Tax Saving behavior.It is one of taxpayers' rights because it enjoys justice in various dimensions such as general law theories,taxation law principles,tax law improvement and tax policies.In this essay,the authos try to introduce a new methodology rather than the old one based on particular techniques and specific rules of taxation law. The justice of Tax Planning is identified in multi-dimension from the perspectives of taxation law theory.Based on that,Tax Planning dissimilation's reasons,properties and adverse impacts are analyzed,the standards to identify justice and dissimilation is advanced.In the end,the authors suggest the possible way to get unlawful Tax Planning behaviors to return to its original rationalness,and make proposals on innovation of tax planning regulation system.