实质课税原则与意思自治原则之博弈——基于建伟案的分析  

The Game between the Principle of Substantial Taxation and the Principle of Private Autonomy——An Analysis Based on the Case of Jianwei

作　　者：任超[1] 赖芸池 REN Chao;LAI Yun-chi(School of Economic Law,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学经济法学院,上海200042

出　　处：《税务与经济》2021年第3期47-53,共7页Taxation and Economy

摘　　要：税务机关在适用实质课税原则调整纳税人的应税事实时,往往会触及民事法律行为,建立在纳税人意思自治基础上的交易行为与实质课税原则所追求的交易实质将会产生冲突。最高人民法院在建伟案中对当事人"名为买卖,实为借贷"的行为,明确认可税务机关依据交易实质认定应税事实,但也提出了既决力的生效范围以及对民事法律规范保持应有的尊重,强调税务机关在税收执法中应当遵守行政程序规范。实质课税原则与意思自治原则博弈的背后,隐藏的不仅是实质课税原则对税收公平正义实现的重要性,还有交易自由对市场发展的作用。重视税法与民法之间的接轨,以行政法律规范税务机关的实质课税行为,是化解实质课税原则与意思自治原则之间冲突的可选择路径。When tax authorities adjust the taxable facts of taxpayers with the application of the principle of substantive taxation,the civil legal acts will be involved. The transaction behavior based on the autonomy of the taxpayer’s will and the substance of the transaction pursued by the principle of substantive taxation will be conflicted. In the case of Jianwei,the Supreme People’s Court clearly acknowledged that the tax authority determined the taxable facts of "It’s called buying and selling,but it’s actually lending"acted by the parties according to the nature of transaction. The Supreme People’s Court also proposed effective scope of the determined force and maintained the due respect for civil legal norms,emphasizing that tax authorities should abide by administrative procedures and regulations in tax law enforcement. Behind the game between the principle of substantive taxation and the principle of private autonomy,it is not only the importance of the principle of substantive taxation for the realization of tax fairness and justice,but also the effect of transaction freedom on the development of the market that matter. Attaching importance to the integration of tax law and civil law,and regulating the substantive taxation of tax authorities with administrative laws is an alternative way to resolve the conflict between the principle of substantive taxation and the principle of private autonomy.

关 键 词：实质课税原则 意思自治原则 建伟案 交易实质 

分 类 号：F810.42[经济管理—财政学]