摘要
实质课税原则引发的税法形式与实质之争包括三个层面,即抽象税收构成要件基于经济价值还是法律形式予以确立、税法应当作形式抑或实质解释以及经济活动的私法形式还是经济实质将作为税收构成要件符合性判断的事实基础。实质的探求固然可以在一定程度上实现个案的正义,但脱离形式束缚的实质正义必定是随机和偶然的,不符合税收法定主义的要求。形式主义在税法上依然有其独有的价值,是确保税法的确定性和可预测性价值实现的逻辑前提,也是确保税法权威的必然要求。立法者在确立抽象税收构成要件时,尽管把握用以评价税收负担能力的经济活动的事实核心可以与私法有所不同,但确立"事实要件"仍应当最大限度地承接私法形式,以确保"法统一秩序"的实现。
The issues triggered by the economic substance principle have three levels, namely whether the economic result or the legal form should be considered in order to determine the ability to pay of the taxpayer, whether the tax law should be interpreted based on textualism or in a manner consistent with the tax statute＇s purpose and whether the legal form adopted by the taxpayer for his business purpose or the economic substance can determine his tax burden. Although the justice may be realized case by case through the discovery of the economic substance, such a consequence should be accidental without the protection of the rule of law. Formalism of the tax law should have its particular value, which is of significance for the certainty and predictability of the tax law and also is the requirement for the authority of the tax law. The taxable events should be described in a manner consistent with the legal form as possible in order to realize the unified order of the legal system.
出处
《中国法学》
CSSCI
北大核心
2018年第2期248-268,共21页
China Legal Science
基金
国家社科基金一般项目"社会变迁中财税法规范生成机制研究"(项目批准号:16BFX132)的阶段性成果
