论实质课税原则适用的中立性  

On the Neutrality of the Application of the Principle of Substantive Taxation

作　　者：唐步龙 熊丹培 TANG Bu-long;XIONG Dan-pei(Shi Liang School of Law,Changzhou University;China Institute of Finance and Taxation Legal Strategy,Changzhou,Jiangsu 213100)

机构地区：[1]常州大学史良法学院 [2]中国财税法治战略研究院,江苏常州213100

出　　处：《江苏商论》2023年第8期68-71,共4页Jiangsu Commercial Forum

摘　　要：一般认为实质课税原则的作用在于遏制纳税人的避税行为,保障国家的税收利益,然而现在亦有纳税人或法院主动援引来保障纳税人利益的情形。中国相关法律法规均为反避税条款,不免在实际使用实质课税原则时倾向于国家税收利益。从税收债务、公平正义价值理念和征纳关系的和谐性角度出发,实质课税作为一种法律原则不应当有明显的偏好倾向。需要秉持谦抑态度,坚持法律实质优先,正确使用实质课税原则,兼顾国家和个人利益。It is generally believed that the function of the principle of substantive taxation is to curb taxpayers'tax avoidance behavior and protect the tax interests of the country.However,there are also cases where taxpayers or courts actively seek to protect taxpayers'interests.All relevant laws and regulations in China are anti tax avoidance clauses,which inevitably lean towards national tax interests when using the principle of substantive taxation in practice.From the perspective of tax debt,fairness and justice values,and the harmony of tax collection and payment relationships,substantive taxation as a legal principle should not have obvious preferences.We need to maintain a humble attitude,adhere to the priority of legal substance,correctly use the principle of substantive taxation,and balance the interests of the country and individuals.

关 键 词：实质课税原则 中立性原理 纳税人权利保护 

分 类 号：F812.42[经济管理—财政学]