Substantive Taxation Principle And Its Legal Application Research

As an important legal principle of tax law,the principle of substantial taxation can not only guarantee the revenue of the state,but also regulate the tax right of the state under the restrictions of the constitution to protect the rights of taxpayers from excessive infringement.The tax authorities use this principle to break through the legal form and appearance,and interpret the tax law according to the substance of economic life,and also observe the facts of tax requirements.At present,in the theoretical circle of China’s tax law,the theoretical research on the principle of substantial taxation is not in-depth,its connotation and orientation are not clear,and its discussion scope is mostly limited to the tax avoidance field,unable to solve the new problems in the practice of taxation.Based on this,the theoretical content of substantive taxation principle and its legal application in the non-tax avoidance area have become the focus of this thesis.The theoretical content includes the basic connotation,theoretical basis,tax law orientation and tax law interpretation method of substantive taxation,etc.The application scope mainly studies the concrete application of the principle of substantive taxation in tax law interpretation,illegal income,tax on invalid legal acts and tax law loophole supplement.The thesis is mainly divided into four parts.as the introduction of the first part of the content,mainly elaborated the background of the topic,significance and research situation,as well as the thesis research methods and ideas.The second part is the basic theoretical content of the substantive taxation principle,which mainly discusses the connotation and theoretical foundation of the substantive taxation principle,pointing out that the substantive taxation principle is a special interpretive principle in tax law and it is based on the Ability to pay principle.In addition,the concept which is easy to be confused with the principle of substantive taxation is analyzed to provide a clear way of thinking for the research of the principle of substantive taxation.In the third part,the principle of substantive taxation is combined with another important principle of the Ability to pay principle in tax law to clarify the characteristics of the interpretative function of the principle of substantive taxation from the perspective of jurisprudence methodology,and conclude that the principle of substantive taxation is a purposive interpretative method or principle aiming at quantitative taxation.The forth part discusses the scope of application of substantive taxation principle,and particularly this thesis illustrates only non-tax avoidance areas.In order to facilitate the discussion,this paper firstly discusses the interpretation of tax law and the constituent elements of taxation,and then discusses the legal application of the principle of substantive taxation to the taxation of illegal income and invalid legal acts respectively.In addition,this part also explores the role of substantial taxation in the supplement of tax loophole,to make up for the lack of theoretical research in this area,and finally proposes that the principle of substantial taxation is also applicable to the aspects of tax components,invalid legal acts,illegal income and so on.Meanwhile,tax loopholes also can be identified and supplemented by the principle of substantial taxation.