CAJ | 학술논문

实质课税原则在税法发展中逐步受到重视，尤其在税法的运用和执行阶段。但是，德、日等均在避税之否认领域使用“实质课税原则”，实质课税原则在德国、日本、我国台湾地区的立法及实践中非为基本原则。许多被我国学者认为属于实质课税原则适用范围的问题，实际上并不需要运用实质课税原则，其中一大部分属于法律实质主义的问题，非为税法固有问题；而对经济实质主义问题的研究，学者在适用实质课税原则时陷入了概括性、抽象性论述，造成对税收法定主义的违背，极易侵犯公民的财产权、破坏税法法制体系的建构。
실질과세원칙재세법발전중축보수도중시，우기재세법적운용화집행계단。단시，덕、일등균재피세지부인영역사용“실질과세원칙”，실질과세원칙재덕국、일본、아국태만지구적입법급실천중비위기본원칙。허다피아국학자인위속우실질과세원칙괄용범위적문제，실제상병불수요운용실질과세원칙，기중일대부분속우법률실질주의적문제，비위세법고유문제；이대경제실질주의문제적연구，학자재괄용실질과세원칙시함입료개괄성、추상성논술，조성대세수법정주의적위배，겁역침범공민적재산권、파배세법법제체계적건구。
Substantive principle of taxation is paid more attention than before, law. However, this principle is most applied in regulation of tax evasion in German, especially in the application of tax Japan, and Taiwan. It is not viewed as fundamental in legislation or in practice. The principle applicable to quite a few issues supposed by Chinese scholars in fact is not applicable. Most of them belong to substantive theory of law, but are not inherent problems in tax law. At the same time, in realm of economic essence, scholars tend to fall into broad and abstract review, which betrays the principle of tax legalism and is likely to violate citizens＇ right of property and system of tax law.