国际税法基本原则的定位

The Positioning of the Basic Principles of International Tax Law

国际税法基本原则是指普遍适用于调整国际税收法律关系整个过程的基础性原则,对国际税法的存在和发展起着核心和决定性作用。国际税法基本原则和其他国际法律基本原则一样具有概括性、公认性、普遍适用性、简单性、稳定性、权威性、决定性、强制性和指导性等属性。无论是在立法还是在司法中,无论是规范国际税收法律行为还是考量国际税收法律关系主体的合法性,国际税法基本原则都自始至终起着根本性作用。国际税法基本原则体系有机构成主要包括国际税收管辖权相对独立原则、国际税收公平原则、国际税收中性原则与国际税收效率原则等四项原则。国际税收管辖权相对独立原则是前提和基础,国际税收公平原则是核心,国际税收中性原则是保障,而国际税收效率原则是基本要求和最终努力的方向。

The basic principles of international tax law, referring to some essential principles which are generally applied in the overall process of regulating the legal relationship of international taxation, play a key and decisive role in the existence and development of international tax law. Like other basic principles of international law, the basic principles of international tax law also possess such attributes as generality, universally-recognizedness, general applicability, simplicity, stability, authoritativeness, decisiveness, coerciveness and instructiveness. No matter in regulating the legal acts of international taxation or considering the legitimacy of the subjects in the legal relationship of international taxation, the basic principles of international tax law play a constantly fundamental part whether in the legislative process or in the judicial process. The basic principle system of international tax law mainly includes the relative independence principle of international tax jurisdiction, the justice principle of international taxation, the neutrality principle of international taxation and the efficiency principle of international taxation. The relative independence principle of international tax jurisdiction is the premise and foundation, the justice principle of international taxation is the core, the neutrality principle of international taxation is the guaranty and the efficiency principle of international taxation is the basic requirement as well as the orientation of ultimate efforts.