论实质课税原则适用的中立性

一般认为实质课税原则的作用在于遏制纳税人的避税行为,保障国家的税收利益,然而现在亦有纳税人或法院主动援引来保障纳税人利益的情形。中国相关法律法规均为反避税条款,不免在实际使用实质课税原则时倾向于国家税收利益。从税收债务、公平正义价值理念和征纳关系的和谐性角度出发,实质课税作为一种法律原则不应当有明显的偏好倾向。需要秉持谦抑态度,坚持法律实质优先,正确使用实质课税原则,兼顾国家和个人利益。

概率的理智性培养

本文讨论了概率对人们的理智性培养,做事常用的中立原理,以及如何借助概率知识优化我们的工作和生活。

Oscillation in a Class of Neutral Differential Equations with Positive and Negative Coefficients

The oscillatory behavior of neutral differential equation with positive and negative coefficients is investigated by mathematics analysis technique and the fixed point principle. Some sufficient conditions for oscillation of neutral differential equation with positive and negative coefficients are obtained.

On the Existence of Positive Solutions for Impulsive Neutral Differential Equations

Aim To investigate the existence of positive solutions for impulsive neutral differential equations. Methods The Banach contraction principle was used to establish our results. Results and Conclusion The results of the existence of positive solutions for impulsive neutral differential equations are obtained.

实质课税的中立性及其与税收法定原则的关系

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。