实质课税原则在税收规避治理中的运用

实质课税原则是税法上的一个颇具争议的原则,它强调在税法的解释和适用中透过形式追求实质,在运用中容易与强调税法形式的税收法定主义产生冲突。利用税法漏洞进行的避税活动,恰恰需要运用实质课税原则揭露纳税人在合法形式掩盖下规避税收的真实意图,以维护税收公平与正义。以税收公平原则理论为支撑,坚持税收法定主义框架之下法律上的实质课税原则,解决了实质课税原则在适用中的难题,是治理税收规避直接有效的方法,但是要根治避税依然要靠立法的完善。

Use the Principle of Regulating Tax with Substance to Solve Tax Avoidance

With emphasizing the substance is over the form at the moment of the tax law being explained and applied, the principle of regulating tax with substance is a disputed principle in the tax law. But it conflicts with the principle of regulating tax with legislating. Tax avoidance is an unlawful action that makes use of the leak of the tax law. For the justice of the taxation, the best way to disclose the real intention of the tax avoidance is to employ the principle of regulating tax with substance. So we can use the principle of regulating tax with substance that bases on the principle of regulating tax with fairness and is bounded by the regulating tax with legislating to find a solution to tax avoidance. However, the faultless legislation is the ultimate solution to tax avoidance.