应税事实认定融贯论  

Coherence Theory of Taxable Facts Determination

作　　者：叶姗[1] YE Shan(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《现代法学》2023年第6期146-160,共15页Modern Law Science

基　　金：北京市社科基金重点项目“共同富裕法治保障研究”(22FXA003)。

摘　　要：将融贯性理论引入税收稽征领域提炼而得的应税事实认定融贯论,属于事实建构论的范畴。应税事实作为税法规范中的抽象纳税义务,成为纳税主体应当履行的具体纳税义务的依据,不仅仅是纯粹的客观存在,还经由税款征纳主体主观意志的建构,其发生过程需要由纳税主体记述及生成后可经其复述,继而可能被税务部门认可、修正甚至调整。在抽象事实模型的指引下,应税事实认定取决于纳税人可否准确复述事实,及其构造的事实能否取信于税务部门。为了促使已发生的事实完整再现,纳税主体负有记述及复述基本事实的义务,税务部门查证复述而得的事实应遵照真实性基准。若纳税人构造基础事实时不具有合理商业目的,进而不当减轻其税收负担,税务部门可依据合理性原则进行调整。fact model,taxable fact determination depends on whether taxpayer can accurately repeat facts and whether constructed facts can be trusted by tax authorities.In order to promote complete representation of facts that have occurred,tax subject has obligation to describe and repeat fundamental facts,and facts obtained by tax authorities should follow authenticity standard.If taxpayer does not have a reasonable commercial purpose when constructing basic facts and improperly reduces its tax burden,tax authorities can make adjustments according to principle of rationality.

关 键 词：事实认定 融贯论 主客观面向 事实复述 事实再造 

分 类 号：DF432[政治法律—经济法学]