我国公司法人人格否认制度在反避税中的适用
The Application of Corporate Personality Denial System in Anti-Tax Avoidance in China

近年来，我国社会主义市场经济快速发展，公司的数量也在飞速增长，经济水平的提升也不可避免的导致公司的内部形式和构造越来越复杂繁琐。公司会通过各种各样的手段逃税、避税且方式越来越具有隐蔽性。由于公司是国家的纳税系统中着重关注的领域。所以如果出现公司大范围的存在逃税现象，不仅仅对我国税收是一个重创，而且对我国社会主义市场经济和税法适用公平都会造成不同程度的影响。为此，需要制定与社会主义市场经济相吻合的法律制度，约束公司的逃税、避税行为。本篇文章的主要目的就是通过两个典型案例来表明中国目前是如何在税法领域利用公司人格否认制度来进行反避税操作，结合《公司法》和《税法》的相关理论，探讨出更加有效的方式，及时维护国家的税收权益，使得每一个公司企业在追求利益的前提下承担起其应有的社会责任。
In recent years, with the rapid development of China’s socialist market economy, the number of enterprises and companies is also growing rapidly, and the improvement of economic level inevitably leads to more and more complicated internal forms and structures of companies. Companies use a variety of methods to evade taxes, avoid taxes and do so in increasingly covert ways. Since enterprises and corporations are the main areas of concern in the country’s tax system. Therefore, if large-scale tax evasion occurs, it will not only deal a heavy blow to China’s tax revenue, but also af-fect China’s socialist market economy and the fairness of tax law application to varying degrees. Therefore, it is necessary to establish a legal system consistent with socialist market economy to restrain tax evasion and tax avoidance of companies and enterprises. The main purpose of this paper is to demonstrate how China uses the corporate personality denial system to conduct anti-tax avoidance operations in the field of tax law through several typical cases, and explore a more effective way to timely safeguard the country’s tax rights and interests by combining the relevant theories of The Company Law and the Tax Law. Make every company assume its due social responsibility under the premise of pursuing interests.