课税要件事实的认定与归属论  

The Affirmation and Attribution Theory of Tax Ultimate Fact

作　　者：张世明[1] Zhang Shiming

机构地区：[1]中国人民大学法学院

出　　处：《地方立法研究》2024年第4期64-87,共24页Local Legislation Journal

摘　　要：课税要件事实认定,无疑是税法学界长期以来备受关注却又研究薄弱的主题。税法学者和税收实务工作者,每每面临复杂疑难案件而茫然不知所措,甚至法院在司法裁判中为了避免对税法实体问题进行处理,而将税法程序瑕疵作为遁途。依据直接证明资料认定课税要件事实,应从主体资格的鉴察、税收客体有无的判断、疑似应税事实的辨识、复合交易的解析、名实的审核、归属关系的剖分、量化问题的厘定等七个方面展开。在具有中国本土特色的税法交易定性理论基础上发展出的课税要件事实归属理论,立足于类型学思维,表现出规范出发型的实践理性品性,并以模式化思维的理论图景为税收争议中主张责任和证明责任分配提供引导基准。The affirmation of tax ultimate fact is undoubtedly a weak link in the research of tax law for a long time.Not only tax law scholars but also tax practitioners are often at a loss when facing complicated and difficult cases,and even the courts take the nitpicking of tax law procedural flaws as a way to avoid handling the substantive issues of tax law in judicial decisions.The operation technology of the fact identification of tax ultimate fact based on the direct proofs should be developed from seven aspects:the identification of the subject qualification,the judgment of the existence of tax objects,the discrimination of suspected taxable facts,the analysis of compound transactions,the elucidation of name and reality,the division of ownership relations,and the determination of quantitative problems.In order to provide a guiding basis for the distribution of responsibility and burden of proof in the operation of tax disputes with the theoretical picture of patterned thinking,the attribution theory of tax ultimate fact developed on the basis of the transaction characterization theory of tax law with Chinese local feature is based on typological thinking and shows the rational character of norm-oriented practice.

关 键 词：课税要件事实 税法交易定性理论 事实归属理论 

分 类 号：D922.22[政治法律—经济法学]