实质课税原则适用中的财产权保护

实质课税原则是税法适用中的具体原则,其理论基础是量能课税,适用领域主要涉及纳税主体资格的确认、税收客体的归属、征税客体的合法性、无效和可撤销行为的税务处理、税收规避防范等方面。为了贯彻税收实质公正的理念,严格恪守税收法定主义的立场,我们必须坚持法律的实质课税主义,并注重在具体的条款中来落实实质课税的精神,协调好国家征税权与私人财产权的冲突,真正做到依法治税与实质课税的有效统一。

Material Imposition Principle and the Protection of Property Rights

Material imposition principle exists as a principle of interpretation of taxation law according to the ability theory of taxation and is subject to the principle of legislative taxation.Material imposition principle has been applied in the field of taxation in order to solve some special tax treatment problems about taxpayer qualification,object of taxation,frustrating behavior and tax avoidance.In order to adhere to the substantial justice and the principle of legislative taxation,we must implement the legal material imposition principle and coordinate the conflict between the taxing power and the property rights so as to avoid the negative influence of this principle.