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税收规避是税法中的一个特殊现象,是纳税人利用私法赋予的选择空间进行违背税法宗旨的规避行为,因此要对其进行治理必然涉及到私法与税法两个方面的限制。私法与公法有着性质上的区别,但在税收这一问题上,两者又有着不可割裂的联系,私法行为是税收行为得以进行的重要前提,特别是私法中的虚伪行为,其表现形式与税收规避有着相似之处,将之与税收规避进行比较分析,探求私法与公法在法理上的共同点,有利于为我们对治理税收规避进行合理、合法的解释。
Tax evasion is a special phenomenon in the tax law. It is the tax evasion behavior of the taxpayer who avoids the purpose of the tax law by using the choice space given by the private law. Therefore, to govern it must involve the restriction of both the private law and the tax law. However, there is an inseparable connection between private law and public law. However, private law is an important prerequisite for the conduct of tax behavior, especially the hypocrisy in private law, its manifestation and taxation To avoid similarities and compare them with tax avoidance, we can find the common ground between the private law and the public law in the jurisprudence and help us to make a reasonable and legal explanation for the governance of tax avoidance.