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在税法的产生发展过程中,无论是理论构建、制度构建,亦或是具体的适用,一直离不开对私法概念和制度的借鉴,而课税的基础便是基于私主体交易与契约的判断。然而税法对私法的移用,离不开税法本身的价值基础,或者说存在着对私法基础的某种超越。本文以曾经的加名税风波为出发点,旨在探讨税法政策选择中对于私法的承接与调整,特别地以身份制度为切入点,通过私法与税法的联结关系,以及不同税种法对身份制度的考量与政策选择,分析身份制度对税法的影响和意义。
In the course of the emergence and development of tax law, whether it be theoretical construction, system construction, or specific application, it has been inseparable from the concept and system of private law. The basis of taxation is based on the judgment of private subject transactions and contracts . However, the transfer of private law by the tax law can not be separated from the value basis of the tax law itself or there is some transcendence of the foundation of private law. This article, based on the former name tax affair, aims to explore the acceptance and adjustment of private law in the selection of tax law policies. In particular, with the identity system as the starting point, through the connection between private law and tax law and the different tax laws, Considerations and policy choices, analyze the impact and significance of the status system on tax law.