The Practical Dilemma And Outlet Of The Substantive Taxation Principle

The principle of substantive taxation,also known as substantive taxation law,substantive taxation doctrine,and economic observation method,refers to the criterion that can not only consider the relevant appearance and form when determining taxable behavior,but should determine whether it meets the taxation requirements based on objective facts.The principle of substantive taxation makes up for the shortcomings and shortcomings of the legal form of taxation statutory principles,and enhances the flexibility of tax law.At the same time,the principle of substantive taxation is an important principle in the field of anti-tax avoidance in my country's tax law system.This principle plays a vital role in the determination of tax avoidance.In practice,the application of the principle of substantive taxation must pursue the economic essence of taxation through legal forms,which is not conducive to the stability of the tax law and therefore requires certain restrictions.Moreover,the application of substantial taxation principles in the field of tax law in my country is still in its infancy,and the relevant tax laws and regulations and systems have not been perfected,which has an adverse impact on practical guidance.At present,in the practice of China's tax law,disputes arising from the legality and rationality of the application of the principle of substantive taxation continue to manifest itself,which is specifically manifested in the dispute of the standard of application of the principle of substantive taxation,the dispute of legal application of the principle of substantive taxation,The facts to which the principle of substantive taxation applies are disputed.In the course of handling these disputes,the courts also disagreed and lacked a unified standard of adjudication.Not only wasted judicial resources,but also reduced the efficiency of taxation,and more importantly,it was not conducive to the protection of taxpayers' rights and interests.Through in-depth analysis of the difficulties in the practical application of the principle of substantive taxation,and further digging into the roots of the difficulties in the application of the principle of substantive taxation,it can be found that the principle of substantive taxation is not clear in theory,the principle of substantive taxation and the principle of legal taxation The relationship is unclear,the scope of application of the principle of substantive taxation and the status of the tax law are not clear.At the same time,the specific system embodying the principle of substantive taxation has a low degree of effectiveness,the related system lacks clarity andpredictability,and there are inherent contradictions between the general anti-avoidance rules and the supporting rules.The above phenomena are the root cause of the dilemma of the application of the substantial taxation principle.In order to solve the problems in practice of the principle of substantive taxation,it is necessary to analyze and construct the principle of substantive taxation from theory to system.Specifically,in theory,it is necessary to clarify the connotation of the principle of substantive taxation,the relationship between the principle of substantive taxation and the statutory principle of taxation,the scope of application of substantive taxation principles and the status of tax laws,so as to clarify the theory of substantive taxation principles.In terms of systems,there is an urgent need to increase the level of effectiveness of the systems involved in the principles of substantive taxation,clarify the legislative provisions for substantive taxation principles and improve anti-avoidance regulations,and further improve the relevant systems of substantive taxation principles.