【摘要】 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。更多还原

【Abstract】 Material imposition principle,one of principles of tax law interpretation,can remedy the deficiency of principle of legal tax.These days scholars have come to an understanding about the worth of material imposition principle,but they were divided in their opinions about connotation、scope of application and station.The key to understand material imposition principle is to define reasonably material imposition principle and grasp accurately its station in principle of tax law.更多还原