从理论到实践的转型:论课税要件适用的双重面向

税法上的"课税要件"是由观念、制度、规则等多层次、多维度组成的税法学理论与实务动态应用体系,是税法学的研究基础,并以此为思维工具展开对具体税及法律关系的解构。通过对既有理论学说的拓补、拾遗,着重课税要件的如何适用,寻找其适用的理论界限、实践取向,从判决中归纳提炼其在司法实务中的运行进路。以课税要件融贯税法规范与经济事实,提供解决实务中细腻而具体、疑难且复杂实务问题的分析方法及路径。藉由税法学理论应然面的型塑与税收司法实务实然面运行的映射,以求描绘其基本形貌。

Transformation from Theory to Practice: On the Dual Aspects of the Application of Tax Requirements

The "tax elements" of tax law is a dynamic application system of tax law theory and practice composed of multiple levels and dimensions,including concepts,systems,and rules. Deconstruction of tax and legal relationships. By supplementing and supplementing the existing theoretical theories,focusing on how to apply the taxation elements,looking for the applicable theoretical boundaries and practical orientations,and inducing and refining its operation in judicial practice from the judgment. The taxation elements are used to integrate tax law norms and economic facts,and provide analytical methods and ways to solve delicate,specific,difficult and complex practical problems in practice. Based on the mapping of the theory of tax law theory and the practical operation of tax judicial practice,in order to depict its basic appearance.