国际税法基本原则的定位

发布时间：2018-01-23 11:53

本文关键词： 国际税收法律原则税收管辖权双重征税纳税人　出处：《湖南师范大学社会科学学报》2011年02期 　论文类型：期刊论文

【摘要】：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。
[Abstract]:The basic principles of international tax law refer to the basic principles that are generally applicable to the whole process of adjusting the legal relationship of international taxation. The basic principles of international tax law and other basic principles of international law have the same generality, recognition, universal applicability, simplicity and stability. Authoritative, decisive, mandatory and guiding attributes. Whether in legislation or in the judiciary, whether to regulate international tax legal acts or to consider the legitimacy of the subject of international tax legal relations. The basic principles of international tax law play a fundamental role from beginning to end. The basic principle system of international tax law includes the principle of relative independence of international tax jurisdiction and the principle of international tax fairness. The principle of international tax neutrality and the principle of international tax efficiency are four principles. The principle of relative independence of international tax jurisdiction is the premise and foundation, the principle of international tax fairness is the core, and the principle of international tax neutrality is the guarantee. The principle of international tax efficiency is the basic requirement and final direction.
【作者单位】：湖南师范大学法学院;
【基金】：教育部新世纪人才支持计划项目 WTD与现代国际法学研究中心基地项目
【分类号】：D996.3
【正文快照】： 一、国际税法基本原则的界定1.国际税法基本原则的内涵法律原则既是法学理论的基本问题,又是法律实践中不可忽视的问题。法律原则不仅是法理学中的热门话题,而且也颇受部门法的关注,目前各部门法的相关教材或理论著作未论及该部门法基本原则的非常罕见。有学者指出:“任何一

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