摘要
实质课税原则作为从税收公平原则之中发展而来的一个次级原则,虽然具有深化税收公平原则、实现税收义务分配实质公平的功能,但它的运用却必须受到纳税人财产权保障原则、生存权保障原则和税收法定原则的限制。否则,就会破坏纳税人的财产权和生存权,破坏税收法律制度的稳定性和可预测性,并从根本上危及税收法律制度的合法性和正当性。
Substantive taxation principle is the secondary principle developing from the principle of tax equity.Although the functions of the substantive taxation principle are deepening the equity principle and achieving the substantial distribution fairness of tax obligations,the application of the principle is limited to the guarantee of taxpayers＇ property rights and the survival rights and the principle of taxation legitimacy. Otherwise,the performing of the principle not only damages the taxpayers＇ property rights and the survival rights and the stability application of legal system of tax revenue,but also endangers fundamentally the legality and the validity of legal system of tax revenue.
出处
《西北大学学报（哲学社会科学版）》
CSSCI
北大核心
2016年第2期76-81,共6页
Journal of Northwest University：Philosophy and Social Sciences Edition
基金
国家社会科学基金项目(12XFX022)
关键词
实质课税原则
财产权保障
生存权保障
税收法定原则
substantive taxation principle
guarantee of property rights
safeguard of survival rights
principle of taxation legitimacy
