중국의 조세회피방지제도 동향 및 시사점

This paper presents an overview of the general tax evasion theories and an examination of China's tax evasion prevention regulations specified in its individual tax laws, its general tax evasion prevention regulations, and its tax evasion prevention system, in comparison with the tax evasion theories of developed nations, including the U.S. and Germany, and BEPS discussion trends. First, China's tax evasion prevention regulations, specified in its individual tax laws, focus on the tax collection management law and corporate income law. They are considered based on mainly the U.S. principle of business purpose, and Germany's theory of the abuse of legal establishment possibility to define the tax evasion act and legislate relevant regulations. But, China's general tax evasion prevention system is deemed to be more based on the U.S. principle of business purpose and principle of substance over form rather than Germany's theory of the abuse of legal establishment possibility. This is presumably because, given that China's tax collection management law serves as the mother law of its tax system, China adopted the theory of the abuse of legal establishment possibility chiefly in the case of principles and comprehensive theories, and because, in the case of general tax evasion prevention system, in order to stipulate the detailed and specific regulations mainly on tax evasion mainly in international trades, China uses the principle of business purpose adopted mainly in its individual laws. Meanwhile, China's tax evasion prevention regulations on individual international trades related with the general tax evasion prevention system seem to mostly match with BEPS's regulations on tax evasion acts, currently being discussed, with regard to international transactions, and some of its regulations seem to more specify and implement BEPS's discussions. This is presumably because, with its implementation of the co-ownership system-based socialist market economy system, China implements the state coffer principle-based taxation practice which puts the tax-imposition state's interests ahead of tax payers' rights and interests.