Zhang Shiming
Studies in China frequently discuss the introduction of a system that disregards corporate personality in anti-tax avoidance. This system differs from the penetrating taxation system, which operates through tax laws. The rationale for introducing such a system is often misguided, warranting further consideration. This study employs an empirical approach to furnish a comparative perspective between the system of disregarding corporate personality and the system of penetrating taxation. The application of anti-conduit rules to conduit companies does not rely on the legal doctrine of disregarding corporate personality. Moreover, the rule of identifying substantive beneficiaries does not entail the system of disregarding corporate personality. Therefore, tax avoidance behavior is a legally appropriate and effective act in private law and does not involve temporary deprivation of corporate personality in corporate law.
内容提要 中国税法学界主张在反避税中引入公司法人人格否认制度的观点颇为盛行。公司法人人格否认制度与税法穿透课税制度不同。税法引入法人人格否认制度肯定论的证成理据值得商榷。公司法人人格否认制度与税法穿透课税制度之间的比较视野通过实证研究路径得以展开。对导管公司适用的是反导管规则而并非援用否定法人人格法理。认定实质受益人规则并非否认公司法人人格制度的适用表现。受控外国公司规则仅仅涉及税法法人格而非公司法法人格。避税行为在本质上是一种脱法行为，其既然在私法上属于适法有效的行为，就不存在进行公司法法人人格否定的暂时性褫夺问题。