我国实质课税原则研究之批判——兼论实质课税原则的定位与适用

实质课税原则在税法发展中逐步受到重视，尤其在税法的运用和执行阶段。但是，德、日等均在避税之否认领域使用“实质课税原则”，实质课税原则在德国、日本、我国台湾地区的立法及实践中非为基本原则。许多被我国学者认为属于实质课税原则适用范围的问题，实际上并不需要运用实质课税原则，其中一大部分属于法律实质主义的问题，非为税法固有问题；而对经济实质主义问题的研究，学者在适用实质课税原则时陷入了概括性、抽象性论述，造成对税收法定主义的违背，极易侵犯公民的财产权、破坏税法法制体系的建构。

A Critical Study on Substantive Principle of Taxation Based on Real Income Earners in China -- Orientation and application of this principle

Substantive principle of taxation is paid more attention than before, law. However, this principle is most applied in regulation of tax evasion in German, especially in the application of tax Japan, and Taiwan. It is not viewed as fundamental in legislation or in practice. The principle applicable to quite a few issues supposed by Chinese scholars in fact is not applicable. Most of them belong to substantive theory of law, but are not inherent problems in tax law. At the same time, in realm of economic essence, scholars tend to fall into broad and abstract review, which betrays the principle of tax legalism and is likely to violate citizens＇ right of property and system of tax law.