摘要
实质课税原则面临基本意旨、理论依据、与税收法定原则的冲突等诸多争议,功能再定位是争议解决的关键。税法事实的认定是分析实施课税原则功能定位的最佳切入点。法律事实是被纳入规范调整具有法律意义的事实,同一事实被不同部门法同时规范,因规范视角差异,而构建为不同的法律事实。与私法事实注重意思表示不同,经济属性是税法事实的本质特征,依据征税事实的经济实质解释事实,形成税法固有的原则,即实质课税原则。事实解释功能是实质课税原则的唯一功能,经济的实质主义才是实质课税原则的基本意旨。实质课税原则与量能课税原则分工协作,并统一于税收公平原则。
There are many disputes about substantive taxation principle,such as its real intentions,theoretical basis,the conflict with tax legality principle,and re-positioning its function is the key to disputes resolution.To recognize taxation legal fact is the best starting point for functional orientation. Legal fact is a fact legally adjusted and conferring to legal significance.Due to differences in specification perspective,the same facts are hgulated by different branches of law same time and then build the different legal fact.Economic attributes are the essential characteristics of legal fact. Explaining the fact based on its economic substance is substantive as well as inherent principle of taxation law.If explaining the fact is the only real function of substantive taxation principle,it will be economic substance doctrine.The division of labor with equal sacrifice principle is united in the principle of tax fairness.
出处
《法学家》
CSSCI
北大核心
2013年第3期14-23,175,共10页
The Jurist
基金
教育部人文社会科学研究青年基金项目"课税事实认定的法理建构与制度创新"(项目编号:13YJC820090)的阶段性成果
关键词
实质课税原则
法律事实
征税事实
事实解释功能
Substantive Taxation Principle
Legal Fact
Taxation Fact
Explanations to the facts Function