实质课税原则的制度实现——基于企业所得税法文本的考察

实质课税原则主张根据纳税人的某一行为的经济实质而不是外观形式,决定是否及怎样课征企业所得税,是企业所得税法解释和适用的基本原理。实质课税原则秉承实质理性,不受制于行为的经济外观和法律形式,体现税负公平与实质正义,与税收法定主义内在契合。实质课税原则是企业所得税法发展的一条重要脉络,从仅有隐约体现实质课税理念的单一条款,发展到全面贯彻实质课税原则的法条群,充分展示企业所得税法的精进路径。

The Institutional Realization of Substantial Taxation Principle:An Exploration Based on the Legislation of Enterprise Income Tax Law

Substantial taxation principle advocates that whether to collect enterprises income tax and how to collect it are decided by economic substance of taxpayers'behavior,which is the basic principle of interpretation and application of enterprises income tax law. Substantial taxation principle insists on substan- tial sense,is not enslaved to economic appearance and legal form,embodies fairness of tax burden and sub- stantial justice,and corresponds to the principle of tax legality. Substantial taxation princip...