摘要
公司法人格否认理论应当引入税法,用于确定纳税主体和分配纳税责任。纳税人和税务机关都可以运用公司法人格否认理论,但税务机关否认公司法人格的成功率更高。公司法人格否认理论适用于税法的场合主要是滥用公司法人格使公司形骸化,侵害税收债权;判定公司法人格滥用的标准是实质营业原则。公司法人格理论适用于税法具有正当性,但也存在合法性问题,应通过法定原则、程序保障原则和生存权保障原则予以合理限制。
Disregard of corporate personality should be applied to tax law in order to make sure who is the taxpayer and to allocate the obligation of paying tax. Both taxpayers and tax administrative bureaus can apply disregard of corporate personality, however, It is more easy for tax administrative bureaus to do this than taxpayers do. When shareholders abuse corporate personality to the extent that the corporate becomes sham and infringe tax, tax bureau can disregard the personality of the corporate under the principle of substance business or substance over form. While it is just to apply the disregard of corporate personality to tax law, there is a problem of legitimacy for it, so, The application of disregard of corporate personality to tax law should be controlled with the principles of legalism, due procedure and protection of the rights of existence.
出处
《法学家》
CSSCI
北大核心
2005年第4期109-115,共7页
The Jurist
