实质课税原则在税务领域的适用研究  

A Study on the Application of Substance Taxation Principle in Tax Field

作　　者：高金平 钱蓓蓓 GAO Jinping;QIAN Beibei

机构地区：[1]国家税务总局税务干部学院

出　　处：《国际税收》2023年第6期68-75,共8页International Taxation In China

基　　金：国家税务总局税务干部学院2023年重点研究课题“全球反避税规则中的法律拟制问题研究——兼论中国税法拟制如何借鉴”(项目登记号:2023ZDKT003)的阶段性研究成果之一。

摘　　要：作为一项重要的税法解释原则,实质课税原则一直对税收立法活动和税收实践发挥着一定的指引作用。本文从实质课税原则的概念和适用领域出发,阐述了其与税收法定原则的互补关系。同时,根据当前适用实质课税原则制定的相关税收规则,总结出实质课税原则适用于税务领域的三种场景,并分析实质课税原则在三种应用场景中面临的不同问题,探究如何将实质课税原则应用于税收立法,以期增强税法的稳定性、确定性、可操作性,进一步防范税务执法风险和提高纳税遵从度。As an important principle of tax law interpretation,the principle of substance taxation guides many tax legislation activities and tax practices.This paper expounds the complementary relationship between the principle of substance taxation and the principle of tax legality based on its concept and applicable ield.At the same time,according to the relevant tax rules formulated by the current application of the principle of substance taxation,the paper summarizes three scenarios for the application of the principle of substance taxation,analyzes the different problems faced by the principle of substance taxation in the three application scenarios,and explores how to apply the principle of substance taxation to tax legislation,in order to enhance the stability,certainty and practicality of the tax law,further prevent tax enforcement risks and improve tax compliance.

关 键 词：实质课税原则 税收法定原则 交易安排 经济事实 经济效果 

分 类 号：F810.42[经济管理—财政学]