原则还是例外:经济实质主义作为金融交易一般课税原则的反思  

Principle or Exception:Rethinking on Economic Substance as General Principle of Tax Financial Transaction

作　　者：汤洁茵[1] 

机构地区：[1]中国青年政治学院

出　　处：《法学家》2013年第3期24-39,176,共16页The Jurist

基　　金：2012年国家社科基金后期资助项目"金融交易课税的理论探索与制度创新--以金融市场的稳健发展为核心"(项目编号:12FFX008)的阶段性研究成果

摘　　要：在金融领域中,以金融交易的经济实质作为课税基础被视为税收公平和税收中性的必然要求,因为金融恒等性使得某一金融资产能够用其他类型的工具予以复制。然而,根据作为反避税的重要司法工具的经济实质主义,交易的法律形式只有在交易不具有合理商业目的和/或无经济实质的情况下才能够被忽视。事实上,并非所有的金融交易都是以避税为目的的。对不具有避税目的的金融交易也适用经济实质课税原则并无正当理由。尽管金融交易与非金融交易之间的区别渐趋模糊,但在经济实质主义适用方面,金融交易与非金融交易并无实质性的区别。In the financial world,it is believed that it is necessary to tax financial transaction based on economic substance rather than legal form,because financial equivalence permits one category of asset to be replicated by others.However,the form only can be ignored according to economic substance doctrine as a judicial method to fight for tax avoidance only when the transaction has no business purpose or/and no economic substance.But not all of the financial transactions can be treated as tax avoidances.There is no reason to tax all financial transactions based on their economic substance while only tax-avoidance transactions involved tangible assets are taxed according to their economic substance because two of them can interchange into each other.There is no substantial difference between financial and non-financial transaction when the economic substance doctrine applies.

关 键 词：金融交易 经济实质 金融恒等性 法律形式 税收中性 

分 类 号：D912.2[政治法律—民商法学]