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1、上海交通大学 硕士学位论文 税法诚实信用原则研究 姓名：潘晓燕 申请学位级别：硕士 专业：法律 指导教师：郑成良 20061229 上海交通大学硕士学位论文 税法诚实信用原则研究税法诚实信用原则研究 摘摘 要要 从以往的立法历史来看，诚实信用是民法领域发展起来的 一个法律原则，具有指导、评价和裁判等重要功能。在当前社 会关系日益复杂，民事争议层出不穷、严格规则主义遭遇困境 的情况下，诚信原则以其利益衡量的核心内容成为司法机关应 对复杂多变的民事法律关系的一个有力工具。 随着学理的推动、 判例的积累以及立法的肯定，诚信原则的“帝王条款”地位逐 步得到确立。 伴随公法、私法的相互融合，诚信原则能否
2、引入税法调整 税收法律关系成为一个值得讨论的问题。虽然一些国家和地区 的立法已将诚实信用规定为税法的一项基本法律原则，但其具 体内涵、适用根据、适用领域等问题都需要进行深入研究。本 文通过梳理已有研究成果，借鉴国外先进经验，在坚持诚信原 则能够适用于税法领域这一基本认识的前提下，对于税法诚实 信用原则的相关内容进行了初步探讨。 具体而言，本论文的写作主要围绕以下几个层次展开： 第一章集中分析了税法诚信原则的内涵。以描述的方法分 析了民法诚信原则的内涵，指出善意真诚、恪守信用和公平合 上海交通大学硕士学位论文 理三项内容构成诚信原则的基本规范要求，税法诚信原则的内 涵也须在上述三项要求范围内确定
3、。 第二章对诚信原则引入税法的根据进行了探讨。指出了权 力服从理论、规范强制理论以及契约关系理论的不足，认为上 述三种理论不能构成否定诚信原则引入税法的充足依据。 第三章探讨了诚信原则在税法中的定位。首先分析了诚信 原则在税法中的法源地位，并通过分析诚信原则与税收法定原 则的关系，指出诚信原则与税收法定原则并不是简单的冲突关 系或相容关系，而是既相互补充，又需要协调的关系。 第四章对诚信原则在税法中的适用进行了总结。分别阐述 了诚信原则在税收立法、税收执法及税收诉讼中如何适用的问 题。 总结全文，可以得出以下结论：在当前税收广泛而深入存 在、税收征纳活动日益复杂、税收争议不断出现、税收立法难
4、于及时跟进的时代背景下，肯定具有高度抽象特征、以实践实 质法治为宗旨的诚信原则在税法中的调整作用，逐步加深对该 原则的理解和适用，对于促进我国税收事业向法治化、规范化 方向发展、平衡国家与纳税人的利益、实现税法的公平正义都 具有极为重要的意义。 关键词：关键词：税法，诚实信用，税收法定，适用 上海交通大学硕士学位论文 Research on the Good Faith Principle in Tax Law Abstract Looking back on the history of legislation in the past, good faith is a legal princ
5、iple developed in civil law and has functions of guiding, evaluating and judging. Now, the social connections become more and more complicated, more and more civil disputes arise, the doctrine of strict regulation meets with a difficult position. Under existing conditions, the principle of good fait
6、h becomes a powerful instrument the judiciary deals with complicated situations in the civil legal relations. Along with the promotion of the academic circles, the accumulation of the legal precedents and the affirmation of the legislation, the principle of good faith gains the status of imperial cl
7、ause. Now, public law and civil law has a trend of mixing together. Whether the principle of good faith can be a tax law principle and adjust the tax legal relations becomes a controversial problem. Though some countries and regions have stipulated that good faith is a tax principle. But what is its
8、 connotation, What is its foundation to apply in tax law, How to apply it and so on, all of 上海交通大学硕士学位论文 these questions need us to make a thoroughgoing study. By way of carding the research achievements before, drawing lessons from foreign advanced experience, on the base of the knowledge that the
9、principle of good faith can be applied in tax law, this thesis makes a preliminary study on the principle of good faith. To sum up, this thesis consists of four parts as follows: The first chapter analyses the connotation of the principle of good faith. Using a descriptive method, the thesis analyse
10、s the connotation of the principle of good faith in civil law, pointing out that the principle has three pieces of requirements: good will and since, keep ones word, justice and equity. The connotation of this principle in tax law should also be defined among these requirements. The second chapter d
11、iscusses the foundation that tax law introduces the principle of good faith. The author reveals that the theories of orderobey, compulsory norm and contract relation can not be regarded as the sufficient reason to deny the principle introducing into the tax law. The third chapter discusses the locat
12、ion of the principle of good faith in the tax law. First, the author analyses the question if the principle of good faith can be one of the tax law sources. Then 上海交通大学硕士学位论文 by way of comparing the relationship between the principle of good faith and the principle of tax legality, the author points
13、 out that the two principles not only mutual complement but also mutual harmonize. The fourth chapter summarizes the application of the principle of good faith in tax law. The author analyses how the requirements of the principle of good faith applied to the legislation, enforcement and litigation o
14、f the tax law. To sum up, in modern times, as the tax becoming more and more important, tax disputes arise continuously, the tax legislation can not keep pace with the needs of the times. With the spirit of carrying out the substantive principle of rule of law, it is necessary and important to affir
15、m the application of principle of good faith in the tax law. Using this principle, we can give an impetus to the development of the legal state, balance the public interest and private interest, coordinate the relationship between the state and the taxpayers, and realize the tax justice in the end.
16、Key words: Tax law, Good faith, Tax legality, Application 上海交通大学硕士学位论文 上海交通大学上海交通大学 学位论文原创性声明学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立 进行研究工作所取得的成果。除文中已经注明引用的内容外，本论文不 包含任何其他个人或集体已经发表或撰写过的作品成果。对本文的研究 做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意 识到本声明的法律结果由本人承担。 学位论文作者签名：潘晓燕 日期：2006 年 12 月 29 日 上海交通大学硕士学位论文 上海交通大学上海交通大学 学位论文版权使用授权书学位论文版权使用授权书 本学位论文作者完全了解学校有关保留、使用学位论文的规定，同 意学校保留并向国家有关部门或机构送交论文的复印件和电子版，允许 论文被查阅和借阅。本人授权上海交通大学可以将本学位论文的全部或 部分内容编入有关数据库进行检索，可以采用影印、缩印或扫描等复制 手段保存和汇编本学位论文。 保密保密，在 年解密后适用本授权书。 本学位
