【摘要】：基于對(duì)“實(shí)質(zhì)”的不同理解,實(shí)質(zhì)課稅主義可區(qū)分為法律的實(shí)質(zhì)課稅主義和經(jīng)濟(jì)的實(shí)質(zhì)課稅主義。法律的實(shí)質(zhì)課稅主義堅(jiān)持“法律實(shí)質(zhì)”的立場(chǎng),在形式與實(shí)質(zhì)相分離時(shí),探求實(shí)質(zhì)背后的“法律關(guān)系”,并以涵攝該實(shí)質(zhì)法律關(guān)系的形式要件為課稅依據(jù),堅(jiān)持稅收法定原則,限制國(guó)家課稅權(quán),維護(hù)私法自治權(quán)。經(jīng)濟(jì)的實(shí)質(zhì)課稅主義堅(jiān)持“經(jīng)濟(jì)實(shí)質(zhì)”的立場(chǎng),在形式與實(shí)質(zhì)分離時(shí),關(guān)注客觀經(jīng)濟(jì)能力的考查,為稅收社會(huì)公平,不論是否有稅法要件的具體涵攝,稅收行政機(jī)關(guān)和法院得依量能課稅原則為“課稅真空”構(gòu)設(shè)合法性。 實(shí)質(zhì)課稅問題關(guān)涉稅法調(diào)整對(duì)象的雙重結(jié)構(gòu)。在一個(gè)思辨的試驗(yàn)空間里,考慮一部現(xiàn)代稅法需要拆解的社會(huì)難題�，F(xiàn)代稅法是市場(chǎng)型稅法,是法治型稅法,其中所涉及的基本問題是自由和平等。自由關(guān)涉國(guó)家與社會(huì)的基本關(guān)系,有效市場(chǎng)要求“消極自由”、私法自治,社會(huì)優(yōu)位國(guó)家,免于國(guó)家干預(yù)。國(guó)家與社會(huì)的關(guān)系是稅法調(diào)整對(duì)象的一重結(jié)構(gòu)。此與形式法治的體系相契合。平等涉及個(gè)人與社會(huì)的基本關(guān)系,市場(chǎng)失靈要求“積極自由”、國(guó)家干預(yù),社會(huì)優(yōu)位個(gè)人,個(gè)體權(quán)利行使不得損害社會(huì)公益。個(gè)人與社會(huì)的關(guān)系是稅法調(diào)整對(duì)象的二重結(jié)構(gòu)。此與實(shí)質(zhì)法治的體系相契合。故,在本質(zhì)上,實(shí)質(zhì)課稅問題是一個(gè)法治問題。 形式法治要求法律的實(shí)質(zhì)課稅主義,實(shí)質(zhì)法治要求經(jīng)濟(jì)的實(shí)質(zhì)課稅主義。在推進(jìn)稅收法治的當(dāng)代中國(guó),基于對(duì)“利維坦”的怵惕之心,在大國(guó)家、小社會(huì)和強(qiáng)行政、弱立法、小司法的基本格局下,慎重對(duì)待經(jīng)濟(jì)的實(shí)質(zhì)課稅主義,堅(jiān)守稅收法定原則,理應(yīng)成為我們的基本定位。
[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.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2010
【分類號(hào)】：D912.2

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