중국의 실질과세원칙에 관한 연구

Abstract

[Purpose]China is a socialist market economy based on the sharing system. Thus, this study seeks to examine the regulations on China’s ‘tax principles of substance over form’ and derive the differences, characteristics, and implications from the comparison with the ‘tax principles of substance over form’ of capitalist market economies. [Methodology]In this study, to derive the characteristics and implications inherent in China’s ‘tax principles of substance over form’, the prior studies on the ‘tax principles of substance over form’ of capitalist market economies such as Germany, Japan and the United States were reviewed and analyzed. [Findings]China’s tax law seems to have accepted the ‘abuse of legal formability law’ under the German tax law, and the ‘reasonable commercial purpose principle’ stipulated by the individual tax law, such as the corporate income tax law, reflects the ‘tax principles of substance over form’ or ‘general tax avoidance prevention regulations.’ [Implications]China’s tax system, a socialist market economy based on the sharing system, differs from the capitalist market economy’s theoretical background and the role of the state system and market, so China is applying ‘tax principles of substance over form or general tax avoidance prevention regulations from a very conservative’.