论实质课税原则在税收规避治理中的适用

实质课税原则出于对经济目的和经济生活实质的考量，可以很好的弥补税法漏洞，有效治理税收规避问题。但是，它与作为税法基本原则的税收法定主义之间存在着天然的冲突，适用实质课税原则予以课税，存在着税务机关权力滥用的风险，难免对纳税人权利造成损害。探讨如何消减二者之间的矛盾，保证在税收规避治理中适用实质课税原则不会对纳税人权利造成侵害、或至少将侵害程度降到最小，是本文所重点关注的问题。

Toward the use of the principle of regulating tax with substance in solving tax avoidance

By giving careful considerations to the real intentions of economic activities,the principle of regulating tax with substance(PRTS) can be very effective against tax avoidance.However,this principle also appears to have inborn conflict with the more fundamental principle of regulating tax with legislating(PRTL).Specifically,potentially unlimited use of this principle by the tax authorities may easily endanger the rights of tax payers.In this paper,I focused on dissecting the conflicts between PRTS and PRTL.