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Issue:
On Material Imposition Principle
Author(s):
LIU Song-zhen
Pages:
40
-
42
Year:
2006
Issue:
1
Journal:
JOURNAL OF CHANGCHUN TEACHERS COLLEGE(HUMANITIES AND SOCIAL SCIENCES)
Keyword:
实质课税原则
;
税收法定主义原则
;
税收公平原则
;
Abstract:
作为税法解释原则之一的实质课税原则,可以有力地弥补僵化理解税收法定主义给税收公平原则造成的损害.目前学界对于实质课税原则的价值基本已达成共识,但是对于实质课税原则的内涵、适用范围以及地位等问题仍存在较大争议.其中对于实质课税原则的合理界定以及对其在税法原则中地位的准确把握是理解实质课税原则的关键.
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