实质课税的中立性及其与税收法定原则的关系

An Analysis on the Neutrality of Substance Taxation and Tax Legality Principle

税法在认定纳税主体、税收客体有无、定性及其量化、税收特别措施和税收管辖权等课税要件事实时,均应遵循实质课税原则,以实现税收公平正义。实质课税在税企争议两者之间秉持公道、价值无涉,因而具有中立性。在进行税法评价时,税企两方均可启动并援引实质课税原则。实质课税为税法领域所特有,或可为税法基本原则之一。

Substance taxation principle shall be observed when identifying the taxpayer and tax object, implementing tax special measures and claiming the rights of tax jurisdictions. The neutrality can be achieved by applying the substance taxation principle to the conflicts between tax authorities and enterprises. The substance taxation principle can be introduced by both parties when making an assessment to the tax law. Substance taxation is one of the basic principles of tax laws, which is unique to the tax law field.