摘要
目前我国对经济实质原则的讨论多是停留在对于原则的介绍以及合理性上的论证,而缺乏从实例中来把握实质课税原则的运用。在变化万千的避税行为面前,正是需要从个案的差异性中提炼出普遍的适用法则。正如一位学者所说:"在实质课税原则具体适用的反避税领域",个案具有差异性"乃经验理性的一种智慧和法则。仰赖经验理性,通过个案积累,从中提炼其中蕴涵的法律和原则"[1]。这种大陆法系所缺失的方法正好可以通过英美法系的判例司法原则来弥补。通过对"UPS"案的分析可以提炼出可供我国执法、司法实践借鉴的法律原则。
For the discussion of the principle of economic substance,our country＇s scholars are merely dedicated to introducing it and discussing its rationality in most cases,however,we are lack in applying it to the tax evasion cases.Because of the ever-changing tax evasion cases,we need to conclude the commonly applicable rules from the differences of the cases.As a scholar once said,＂ In the field of taxing evasion cases,the difference of each case creates the rules and experiences of rationality.Therefore,we should extract the rules and experiences from the accumulation of each single case based on rationality.＂ Although the Continental legal system is lack of this research method,we can learn it from Anglo-American legal system.
出处
《黑龙江省政法管理干部学院学报》
2012年第3期101-103,共3页
Journal of Heilongjiang Administrative Cadre College of Politics and Law
关键词
经济实质
法律原则
法理分析
economic substance
law principle
jurisprudence analysis
