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无因性与实质性课税冲突化解的路径实现——兼议《税收征管法》的修订 被引量:2

Realization of the Path to Resolve the Conflict between Abstract and Substantive Taxation——Concurrent discussion of the amendment of the Law of the Administration Tax Collection
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摘要 “无因性课税”原则主张课税并不羁绊于当事人行为的私法效力,只要该行为之法律后果构成税法课税对象,即产生纳税义务。而“实质性课税”原则坚持当事人行为之经济后果为其课税对象,当私法关系发生变化时,纳税义务取决于经济后果是否维系存在。为解决两原则因课税对象迥异造成的既定冲突,化解路径创新性引入民法学之债权行为与债务行为,构造一个自洽理论框架分析具体税种课税对象。经济属性应是税收构成要件的本质特征,依经济后果课税表征诸课税原则的基本意旨,两原则及其冲突化解路径统一于课税基础为经济后果这一前提,遂引致课税效果相同评判。退回多缴税款于企业属正当诉求,法院判决与税务机关决定不予退税之正确性亦不容置疑,修订《税收征管法》实现依法退税方为解决上述相悖困境的根本之策。 The principle of abstract taxation advocates that taxation is not subject to the effectiveness of private law of the party’s behavior,and taxation duty comes into being as long as the legal consequence of the behavior constitutes the taxation object. The principle of substantive taxation insists that the economic consequence of the party’s behavior is the taxation object. When the relationship of private law changes,taxation duty depends on whether the economic consequence is maintained. In order to solve the conflict between the two principles caused by the different taxation objects,the behavior of creditor’s right and behavior of real right of civil law are introduced as the path to resolve this conflict and a self-consistent theoretical framework is constructed to analyze specific taxation objects in this paper. The economic attribute should be the essential characteristic of the constituent elements of taxation. Tax-imposition according to economic consequence indicates fundamental intention of taxation principles. The two principles and the path to resolve the conflict are unified on the premise that the taxation base is the economic consequence,which leads to the same evaluation of taxation effectiveness. It is a legitimate appeal for enterprises to refund overpaid tax payment. The correctness of the court’s decision and the tax authority’s decision not to refund tax is also beyond doubt. The fundamental way to solve the above-mentioned dilemma is to revise the Law of the Administration of Tax Collection so as to realize tax-refund.
作者 付春 FU Chun(School of Accounting and Finance,Jiangxi College of Foreign Studies,Nanchang 330099,China;School of Accounting,Jiangxi University of Finance and Economics,Nanchang 330013,China)
出处 《税务与经济》 CSSCI 北大核心 2020年第2期79-84,共6页 Taxation and Economy
基金 江西省研究生创新专项资金项目“产权性质、公司治理结构与税收筹划”(项目编号:YC2016-B048)的阶段性成果。
关键词 无因性课税 实质性课税 债权行为 物权行为 税收征管法 abstract taxation substantive taxation behavior of creditor's right behavior of real right the Law of the Administration of Tax Collection
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