应税事实认定的权义构造

Construction of Powers and Obligations in the Determination of Taxable Facts

税法理论上通常将应税事实界定为引致具体纳税义务发生的法律事实。然而,应税事实却不是现成的、先验性的,而是从原始事实中剔除与税法规范无关的枝节后得出的法律事实,还需要甄别前述法律事实是否具有合理商业目的,继而得出据以确定具体纳税义务的课税要素事实。应税事实认定不仅是一个认识论层面的问题,而且极具方法论意义。应税事实认定是在事实发生后进行的,可否在还原事实的基础上准确认定事实,取决于纳税主体履行事实陈述义务是否真实、完整,以及第三方履行涉税信息披露义务是否可靠、有效。若纳税主体陈述事实时出现不真实的虚假陈述、不完整的遗漏陈述等问题,税务部门应规范行使事实核定权,尽其所能谨慎推定应税事实。若纳税主体在事实发生时构造的法律事实不具有合理商业目的,且不当减轻纳税义务的,税务部门应合理行使事实调整权,依据实质课税原则、按照合理方法重构应税事实。

In theory of the tax law,the taxable facts are usually defined as the legal facts that lead to the occurrence of specific obligations of tax payment.However,the taxable facts are not ready-made and a priori,but the facts of taxation elements for determine specific obligations of tax payment obtained on basis of the legal facts obtained after removing the branches irrelevant to the tax norms from the original facts and then checking whether the above legal facts have reasonable commercial purposes.The determination of taxable facts is not only an epistemological issue,but also of great methodological significance.The determination of taxable facts is carried out after the occurrence of facts.Whether the facts can be accurately determined on the basis of restoring the facts depends on whether the taxpayers fulfill the obligation to state facts truly and completely,and whether the third party fulfills the obligation to disclose tax-related information reliably and effectively.In case of false statements,incomplete statements and other problems when the taxpayers state the facts,the tax authority shall exercise the power of facts verification in a standardized manner and try its best to prudently infer the taxable facts.If the legal facts constructed by the taxpayers at the time of fact occurrence do not have reasonable commercial purposes and improperly reduce the obligation of tax payment,the tax authority shall reasonably exercise the power of facts adjustment and rec onstruct the taxable facts according to the principle of substantive taxation and reasonable methods.