“实质重于形式”原则在税收执法中的适用探讨

[i]滕祥志。税法的交易定性理论.[J].法学家.2012.(1)

[ii]Section 42 Abuse of tax planning schemes(1) Itshall not be possible to circumvent tax legislation by abusing legal optionsfor tax planning schemes. Where the element of an individual tax law’sprovision to prevent circumventions of tax has been fulfilled, the legalconsequences shall be determined pursuant to that provision. Where this is notthe case, the tax claim shall in the event of an abuse within the meaning ofsubsection (2) below arise in the same manner as it arises through the use oflegal options appropriate to the economic transactions concerned.

(2) An abuse shall be deemed to exist where an inappropriate legaloption is selected which, in comparison with an appropriate option, leads totax advantages unintended by law for the taxpayer or a third party. This shallnot apply where the taxpayer provides evidence of non-tax reasons for theselected option which are relevant when viewed from an overall perspective.

[iii]《税捐稽征法》第十二條之一（課稅構成要件之認定及明訂舉證之責任 ）

涉及租稅事項之法律，其解釋應本於租稅法律主義之精神，依各該法律之立法目的，衡酌經濟上之意義及實質課稅之公平原則為之。

稅捐稽徵機關認定課徵租稅之構成要件事實時，應以實質經濟事實關係及其所生實質經濟利益之歸屬與享有為依據。

納稅義務人基於獲得租稅利益，違背稅法之立法目的，濫用法律形式，規避租稅構成要件之該當，以達成與交易常規相當之經濟效果，為租稅規避。

前項租稅規避及第二項課徵租稅構成要件事實之認定，稅捐稽徵機關就其事實有舉證之責任。

納稅義務人依本法及稅法規定所負之協力義務，不因前項規定而免除。

稅捐稽徵機關查明納稅義務人及交易之相對人或關係人有第二項或第三項之情事者，為正確計算應納稅額，得按交易常規或依查得資料依各稅法規定予以調整。

納稅義務人得在從事特定交易行為前，提供相關證明文件，向稅捐稽徵機關申請諮詢，稅捐稽徵機關應於六個月內答覆。

[iv]陈佳函。税捐规避与税捐逃漏之区别【D】中国财税法学研究会2015年会暨第23届海峡两岸财税法学术研讨会论文集。2015.12

[v]本部分内容基于美国国会联合税收委员会（Joint Committee on Taxation）撰写的一份文献DescriptionandAnalysis of Present-law Tax Rules and Recent Proposals Relating toCorporate TaxShelters (JCX-84-99)。在其中II. PRESENT LAWRELATING TOCORPORATE TAX SHELTERS中2. Judicial doctrines applicableto tax shelters部分，归纳了美国反避税的五大原则

[vi]在实质重于形式的法庭判例中，美国最高法院的Gregory v. Helvering一案最具里程碑意义, Gregory v. Helvering293 U.S. 465 (1935), was a landmark decision by the UnitedStates Supreme Court concerned with U.S.income tax law

https://en.wikipedia.org/wiki/Gregory_v._Helvering【2016-1-3】

[vii] 26 U.S. Code § 7701-Definitions（o）Clarification of economic substance doctrine

https://www.law.cornell.edu/uscode/text/26/7701

本处翻译（1）与（5）为巴特所译（2）（4）为笔者译，见巴特《美国法典第7702(o)条：经济实质原则》一文http://blog.sina.cn/dpool/blog/s/blog_6fc0c5cb0101i0bi.html

[viii]中华人民共和国企业所得税法实施条例立法起草小组。【M】中华人民共和国企业所得税法实施条例释义及适用指南。北京。中国财政经济出版社。2007.12