Study On The Application Of Substantive Taxation In Tax Cpllection-management In China

In the civil law,the parties can agree on the rights and obligations of both parties in black and white,and in general,such agreement will be recognized and respected by the contract law and other civil law norms.Both parties should abide by the agreement and not cheat honestly.In the standard of tax law,the occurrence of tax credit or tax debt is difficult to be determined by the mutual agreement between tax authorities and taxpayers.This form of rationality brings the stability and predictability of the tax law,and also urges the tax authorities to limit their taxing power within the scope of the law.However,the limited provisions of the tax law cannot promote the realization of substantive justice of the tax law,but will lead some taxpayers to evade tax through tax avoidance arrangements.Thus,the principle of real taxation came into being.The first and second chapters of this paper start from the relevant theoretical principles of the principle of material taxation,and affirm the legitimacy of the application of the principle of material taxation,centering on the anti-tax avoidance function of the principle of material taxation and the utility of protecting national fiscal revenue.By enumerating the differences of views which are typical in the application of the principle of material taxation,the author fully demonstrates and speculates on the internal propositions of different views and puts forward some Suggestions for reconciliation.The third chapter,by enumerating and analyzing the typical cases of the application of the principle of material taxation in the practice of tax collection and management,discusses and analyzes the multiple aspects of the principle of material taxation in practice from the perspectives of subjective constitutive elements,anti-tax avoidance function and transaction nature according to the uniqueness of each case.Through the analysis of case facts and case points,the author grasps the current situation of the application of the principle of material taxation in tax collection and administration and the viewpoints of various parties in the process of judicial review.While affirming that the application of the principle of material taxation in relevant cases conforms to the provisions of the tax law,it also summarizes the problems that need to be further improved in the application,hoping to demonstrate the application of the principle of material taxation in the current tax collection and management activities through the analysis of pros and cons.The fourth chapter focuses on the problems existing in the application of the principle of material taxation in the tax collection and administration from the three aspects of system design,law enforcement and external supervision of the judicial organs.In terms of legislation,we should not only clarify the legal status of the principle of material taxation in the revision of the tax administration law and enhance its application effect,but also adhere to the view of legal materialism and establish and improve the typified rules of the principle of material taxation so as to better play its anti-tax avoidance function.In the aspect of law enforcement,it is necessary to realize that the current level of tax enforcement in China is not high,the ambiguity of the connotation of the principle of material taxation and the importance of the protection of taxpayers' interests.Tax authorities should also pay attention to the investigation of the transaction as a whole in order to prevent the facts being ascertained and the law being applied improperly due to one-sided investigation.In addition,tax authorities should bear the burden of proof related to tax fact determination in judicial review,so as to urge them to pay more attention to investigation and evidence collection in tax collection and administration procedures,and better realize case justice.Finally,the necessary judicial supervision will provide protection for the right relief of taxpayers,and also provide guidance for the practice of tax collection and administration.The implementation effect of judicial supervision should be strengthened to further standardize the application of the principle of material taxation.