| 税法中的法人格否认制度 |
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| 引用本文： | 张怡,吕俊山.税法中的法人格否认制度[J].河北法学,2019,37(1):55-72. |
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| 作者姓名： | 张怡 吕俊山 |
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| 作者单位： | 西南政法大学经济法学院,重庆,401120;西南政法大学经济法学院,重庆,401120 |
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| 摘 要： |
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| 关 键 词： | 法人格否认 反避税 税法原则 税务复议前置 |
Disregard of Corporate Personality in Tax Law |
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| ZHANG Yi,LV Jun-shan.Disregard of Corporate Personality in Tax Law[J].Hebei Law Science,2019,37(1):55-72. |
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| Authors: | ZHANG Yi LV Jun-shan |
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| Institution: | (School of Economic Law,Southwest University of Political Science and Law,Chongqing 401120China) |
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| Abstract: | ZHANG Yi;LV Jun-shan(School of Economic Law,Southwest University of Political Science and Law,Chongqing 401120China) |
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| Keywords: | anti-tax-avoidance disregard of corporate personality principle of tax law tax reconsideration first |
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