The difference between the principle of substantive taxation and the principle of fair trust in the

1. The significance of the principle of substantive taxation of taxes is to prevent taxpayers from evading taxes and enhance the fairness of the application of tax laws.

2. The principle of substantive taxation means that a certain situation cannot be determined whether it should be taxed only on the basis of its appearance and form, but should be judged according to the actual situation, especially according to the essence of its economic purpose and economic life, so as to achieve fair, reasonable and effective taxation.

3. The principle of substantive taxation, or the economic observation method, originated in Germany after the First World War. At that time, the behavior of some unscrupulous businessmen taking advantage of the war to make a fortune was found invalid in the civil law because it violated the mandatory provisions of the law, but because the tax law was considered to be an ancillary law to the civil law, the validity determination in the civil law directly affected its effectiveness in the tax law. As a result, the economic benefits generated by this part of the act cannot be taxed because there is no legal basis.

This caused strong dissatisfaction among the majority of taxpayers, and at the same time of the post-war economic recession, the state was unable to grasp the ineffective tax revenue, which led to a fiscal crisis. In view of this, Germany, in its General Principles of Imperial Taxation, adopted in 1919, proposed that "the interpretation of tax law should take into account its economic significance." ".

This proposition is known as the economic observation method in the interpretation of the tax law, and it is the earliest provision in the interpretation of the tax law that advocates that the economic relations and related economic phenomena of the objects of tax law adjustment should be considered without being confined to the law.

The principle of tax fairness" and the principle of substantive taxation both refer to the affordability of taxpayers, but the emphasis of the two is different. The "circular model of the principle of tax fairness" means that the tax burden must be distributed according to the taxpayer's affordability, and the affordability is equal and the tax burden is the same; Affordability is different, tax burdens are different, emphasis is on "fairness", prohibition of unequal treatment, prohibition of discriminatory treatment of taxpayers, and prohibition of giving special preferences to specific taxpayers without justifiable reasons, which is mostly applied to horizontal comparisons between different taxpayers.

For example, the Individual Income Tax Law of the People's Republic of China implements a progressive tax rate on the comprehensive income obtained by resident individuals, and the higher the income, the heavier the tax burden. The "principle of substantive taxation" means that the taxpayer's tax burden should be determined according to the objective facts, and the taxpayer's tax burden should be determined according to the taxpayer's real affordability.

For example, when a taxpayer's sales are unfair, obviously low and without justifiable reasons, the tax authorities have the right to verify their sales**.

The principle of tax fairness" and the principle of substantive taxation are both important principles in the tax system, both of which are designed to make taxpayers feel fair and reasonable about the tax burden. However, there is a certain difference between the two.

First, the "tax fairness principle" means that taxes should be fairly distributed according to the taxpayer's property or income status, that is, people with the same wealth or income should pay the same tax, while people with different wealth or income levels should pay different taxes according to their income level. This fairness is determined based on a person's financial situation.

The "principle of substantive taxation" emphasizes the ability of taxpayers to bear taxes, that is, the tax burden should be adapted to the ability of individuals or enterprises, and different taxpayers should determine the tax burden according to their real economic strength. Therefore, when the principle of substantive taxation fails, the tax burden should be determined according to the taxpayer's ability, assets, income and other factors.

In general, both principles are intended to make the tax burden of taxpayers more fair and reasonable, but the emphasis is different. The principle of tax fairness focuses on the balance of the population, while the principle of substantive taxation focuses on the ability and actual situation of the individual.

The principle of substantive taxation is that the taxpayer should determine whether the taxable requirements are met based on objective facts, and determine the taxpayer's tax burden according to the taxpayer's true affordability, rather than only considering the relevant appearance and form.

The basic principles of tax law are the fundamental norms that govern all tax norms, and must be complied with in all tax activities, including tax legislation, law enforcement, justice, and law-abiding.

The principle of substantive taxation, also known as the substantive taxation law, substantive taxation doctrine, and economic observation method, refers to the criteria established in the law that taxation should be based on the essence of the taxpayer's activities through the palace rather than the superficial form. The purpose of this principle is to restrain all kinds of tax avoidance behaviors.

The legal field of taxation is the core of the basic principles of tax law.

The principles of tax law can be divided into two levels: the basic principles of tax law and the principles of application of tax law.

The principles of tax law reflect the fundamental nature of tax activities and are the basis for the establishment of the tax legal system.

The principle of substantive taxation was first established in Germany. At the end of the 19th century and the beginning of the 20th century, especially after the First World War, in Germany, some businessmen took advantage of the war to make a fortune.

At that time, this kind of act was deemed invalid by the law represented by the civil law because it violated the provisions of the law. However, the tax law is regarded as an ancillary law to the civil law, and the effect of a certain act in the civil law directly affects its effect in the tax law, and the invalidity of the illegal acts of businessmen in the civil law is also directly considered invalid in the tax law.

This not only creates a great injustice among taxpayers, but also directly reduces the state's fiscal revenue.

The principle of substantive taxation means that the taxpayer's tax burden should be determined according to the taxpayer's true affordability, and whether it meets the requirements for taxation cannot be assessed only on the surface.

The principle of substantive taxation means that a certain situation cannot be determined whether it should be taxed based on its appearance and form alone, but should be judged according to the actual situation, especially according to the essence of its economic purpose and economic life, so as to achieve fair, reasonable and effective taxation.

There is no unified definition of the concept of the principle of substantive taxation.

Professor Kaneko Hiroshi, a Japanese scholar, believes that "the principle of substantive taxation means that when the apparent facts (form) and legal facts (substance) are different in the application of the law, the latter should be adopted to interpret and apply the tax law." ”

Summary. Dear dear, it's a pleasure to answer your <>

The essence of tax law refers to the connotation, meaning and purpose of tax law. In the connotation of tax law, there is a very important principle that is the principle of taxation. The principle of taxation is one of the core principles of tax law, and it contains two basic elements:

Taxable objects and tax calculation standards. According to the requirements of the taxation principle, only income and property that meet the subject of taxation and are within the scope of the tax calculation standard should be taxed. In different countries and regions, the taxation principles will vary according to the actual situation of the country, but in general, they all contain the principle of justice, fairness and transparency.

1.The connotation of the substantive taxation principle of the tax law is illustrated by example.

Dear dear, it's a pleasure to answer your <>

The essence of tax law refers to the connotation, meaning and purpose of tax law. In the connotation of tax law, there is a very important principle that is the principle of taxation. The principle of taxation is one of the core principles of tax law, and it contains two basic elements:

Taxable objects and tax calculation standards. According to the requirements of the taxation principle, only income and property that meet the subject of taxation and are within the scope of the tax calculation standard should be taxed. In different countries and regions, the taxation principles will vary according to the actual situation of the country, but in general, they all contain the principle of justice, fairness and transparency.

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For example, if a company obtains an operating income of 500,000 yuan in one year, under the condition that the state implements a 20% enterprise income tax rate, according to the requirements of the taxation principle, the company should pay 100,000 yuan of enterprise income tax to the state, and cannot pay no tax or pay less tax. In this example, the tax object is the enterprise, the tax standard is the income of the enterprise, and the amount of tax depends on specific factors such as tax rate and business income. Resistant to rock <>

The principle of substantive taxation means that the taxpayer's tax burden should be determined based on objective facts, and the taxpayer's tax burden should be determined according to the real affordability of the tax source, rather than just considering the relevant appearance and form.

Yours is not quite the same as the one in the book.

Because it wasn't copied from a book.

Please give an example based on the explanation I gave.

A company's operating income and costs are increasing year by year. However, due to the relatively low profits, it pays taxes according to the prescribed VAT rate, and needs to pay a large tax every year, which directly drags down the company's operation. According to the principle of substantive taxation, the tax authorities learned that the company's operating conditions were not ideal by inquiring about the real economic conditions of the enterprise, and adopted the preferential tax policy of appropriate source reduction and exemption by taking into account the objective actual situation of the company.

After professional calculations, the tax authorities did not collect the tax of the enterprise according to the prescribed VAT rate. In the assessment of the actual financial situation of the enterprise, they adjusted the company's tax liability according to the company's actual bank statements, balance sheets and other financial statements of the company. Essentially, they levy taxes on the business at a lower rate, giving the company a more advantageous development.

The principle of substantive taxation means that the tax burden of the taxpayer should be determined based on objective facts, and the taxpayer's tax burden should be determined according to the taxpayer's true affordability, rather than only considering the relevant appearance and form.

Whether a certain situation should be taxed should not be determined solely on the basis of its appearance and form, but should be judged on the basis of the actual situation, especially according to the economic purpose and the essence of economic life, so as to achieve fair, reasonable and effective taxation.

Answer: B

The principle of substantive taxation means that the taxpayer's tax burden should be determined based on objective facts and whether the taxpayer's tax burden is met according to the taxpayer's real affordability, rather than only considering the relevant appearance and form. Option A embodies the principle of tax fairness; Option C embodies the principle of tax efficiency and lead deferral; Option D embodies the statutory principle of taxation.