公司法人人格否认制度在税法中的运用

《中华人民共和国公司法》确立了公司法人人格否认制度,规定当股东滥用公司控制权,利用有限责任来逃避债务时,由股东承担连带责任。本文从实践出发,论述了公司法人人格制度滥用在税收领域的表现、在税法中引入公司法人人格否认制度的必要性及可行性,并就公司法人人格否认制度在税法中的应用进行了探讨。

Application of Disregard System of Corporate Personality in Tax Law

Company Law of the People's Republic of China has established the disregard system of corporate personality, stipulating that if shareholders abuse corporate control to avoid tax by taking advantage of limited liability, such shareholders should take the associated legal responsibility. This paper discusses cases of abusing independent corporate personality in tax field, as well as the necessity and feasibility of introducing the disregard system of corporate personality into tax law.