形式法治下的实质课税主义
发布时间：2018-09-17 07:54
【摘要】：基于对“实质”的不同理解,实质课税主义可区分为法律的实质课税主义和经济的实质课税主义。法律的实质课税主义坚持“法律实质”的立场,在形式与实质相分离时,探求实质背后的“法律关系”,并以涵摄该实质法律关系的形式要件为课税依据,坚持税收法定原则,限制国家课税权,维护私法自治权。经济的实质课税主义坚持“经济实质”的立场,在形式与实质分离时,关注客观经济能力的考查,为税收社会公平,不论是否有税法要件的具体涵摄,税收行政机关和法院得依量能课税原则为“课税真空”构设合法性。 实质课税问题关涉税法调整对象的双重结构。在一个思辨的试验空间里,考虑一部现代税法需要拆解的社会难题。现代税法是市场型税法,是法治型税法,其中所涉及的基本问题是自由和平等。自由关涉国家与社会的基本关系,有效市场要求“消极自由”、私法自治,社会优位国家,免于国家干预。国家与社会的关系是税法调整对象的一重结构。此与形式法治的体系相契合。平等涉及个人与社会的基本关系,市场失灵要求“积极自由”、国家干预,社会优位个人,个体权利行使不得损害社会公益。个人与社会的关系是税法调整对象的二重结构。此与实质法治的体系相契合。故,在本质上,实质课税问题是一个法治问题。 形式法治要求法律的实质课税主义,实质法治要求经济的实质课税主义。在推进税收法治的当代中国,基于对“利维坦”的怵惕之心,在大国家、小社会和强行政、弱立法、小司法的基本格局下,慎重对待经济的实质课税主义,坚守税收法定原则,理应成为我们的基本定位。
[Abstract]:Based on the different understanding of "substance", substantial tax doctrine can be divided into substantial tax doctrine of law and substantial tax doctrine of economy. The doctrine of substantive taxation of law adheres to the position of "essence of law". When the form is separated from the substance, it explores the "legal relationship" behind the substance, and takes the formal elements of the substantive legal relationship as the basis for taxation and adheres to the principle of statutory taxation. Limit the state's right to tax and protect the autonomy of private law. The doctrine of economic substantial taxation adheres to the position of "economic essence". When the form is separated from the substance, it pays close attention to the examination of the objective economic ability for the sake of the social equity of taxation, whether or not it contains the specific elements of the tax law. Tax administrative organs and courts may, according to the principle of quantifiable taxation, establish legitimacy for the tax vacuum. The issue of substantial taxation is related to the dual structure of the object of tax adjustment. In a speculative experimental space, consider a social conundrum that a modern tax code needs to dismantle. The modern tax law is the market tax law and the rule of law tax law, in which the basic problem is freedom and equality. Freedom relates to the basic relationship between state and society, and the effective market requires "negative freedom", private law autonomy, social superiority, and immunity from state intervention. The relationship between state and society is the structure of tax law adjustment object. This coincides with the system of formal rule of law. Equality involves the basic relationship between individual and society, market failure requires "positive freedom", state intervention, social superiority of individual, individual right exercise must not harm social public welfare. The relationship between individual and society is the double structure of tax law adjustment object. This is consistent with the system of substantive rule of law. Therefore, in essence, the issue of substantive taxation is a legal issue. Formal rule of law requires substantial tax doctrine of law, and substantive rule of law requires substantial tax doctrine of economy. In contemporary China, which promotes the rule of law of taxation, based on the unnerving mind of "Leviathan," and under the basic situation of large countries, small societies and strong administrative, weak legislation, and minor judicature, we should carefully treat the substantial taxation doctrine of the economy and adhere to the principle of taxation law. Should be our basic position.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D912.2
本文编号：2245223
[Abstract]:Based on the different understanding of "substance", substantial tax doctrine can be divided into substantial tax doctrine of law and substantial tax doctrine of economy. The doctrine of substantive taxation of law adheres to the position of "essence of law". When the form is separated from the substance, it explores the "legal relationship" behind the substance, and takes the formal elements of the substantive legal relationship as the basis for taxation and adheres to the principle of statutory taxation. Limit the state's right to tax and protect the autonomy of private law. The doctrine of economic substantial taxation adheres to the position of "economic essence". When the form is separated from the substance, it pays close attention to the examination of the objective economic ability for the sake of the social equity of taxation, whether or not it contains the specific elements of the tax law. Tax administrative organs and courts may, according to the principle of quantifiable taxation, establish legitimacy for the tax vacuum. The issue of substantial taxation is related to the dual structure of the object of tax adjustment. In a speculative experimental space, consider a social conundrum that a modern tax code needs to dismantle. The modern tax law is the market tax law and the rule of law tax law, in which the basic problem is freedom and equality. Freedom relates to the basic relationship between state and society, and the effective market requires "negative freedom", private law autonomy, social superiority, and immunity from state intervention. The relationship between state and society is the structure of tax law adjustment object. This coincides with the system of formal rule of law. Equality involves the basic relationship between individual and society, market failure requires "positive freedom", state intervention, social superiority of individual, individual right exercise must not harm social public welfare. The relationship between individual and society is the double structure of tax law adjustment object. This is consistent with the system of substantive rule of law. Therefore, in essence, the issue of substantive taxation is a legal issue. Formal rule of law requires substantial tax doctrine of law, and substantive rule of law requires substantial tax doctrine of economy. In contemporary China, which promotes the rule of law of taxation, based on the unnerving mind of "Leviathan," and under the basic situation of large countries, small societies and strong administrative, weak legislation, and minor judicature, we should carefully treat the substantial taxation doctrine of the economy and adhere to the principle of taxation law. Should be our basic position.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D912.2
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