公司法人格否认制度的税法适用研究财税法专业论文.docxVIP

Abstract Chinas Company Law Article 20 establishes Denial System, since the case law from the common law system, the legal system of legislation adopted in respect of the system of how to achieve the leap from theory to practice, as well as specific Scope choice has been controversial. Tax avoidance tax payer against China in recent years, companies using avoidance behavior the corporate independent personality and shareholders limited liability system, introduced in our tax code by applicable Denial System to regulate the Taxpayer, the protection of the national interests of the tax claims, in theory there is always controversial. However, the prevalence and severity of the face of the company, and so the main tax avoidance behavior, combined with the current development of Chinas tax law theory research, not only to protect the countrys tax being introduced in our tax laws applicable Denial System, the purpose of the interests of creditors, Denial and can make the value and performance of the system to get a larger process play. Moreover, in terms of our current research and development status of the tax law theory Denial system applicable in the tax law, not only a practical necessity and feasibility, and the depth of the tax law theory research also make it with the appropriate legal basis. Tax law theory the tax debts theory established, constitute a Denial System premise of the tax law applies to the theory; expansion theory, the right to tax the Denial System tax law applicable theoretical foundation; tax theory of justice, which corresponds to the Corporate Personality denied the value of the system demands. Denial, however, the system of tax laws applicable to the problem is not only related to the ability to apply value judgments, involving a breakthrough in how to apply a series of specific questions. Therefore, Denial system of tax law applicable also need to study and explore Denial system of tax law applicable in the basic principles that should be fo