應稅事實認定融貫論

Coherence Theory of Taxable Facts De

將融貫性理論引入稅收稽征領域提煉而得的應稅事實認定融貫論，屬事實建構論的範疇。應稅事實作為稅法規範中的抽象納稅義務，成為納稅主體應當履行的具體納稅義務的依據，不僅僅是純粹的客觀存在，還經由稅款征納主體主觀意志的建構，其發生過程需要由納稅主體記述及生成後可經其複述，繼而可能被稅務部門認可、修正甚至調整。在抽象事實模型的指引下，應稅事實認定取決於納稅人可否準確複述事實，及其構造的事實能否取信於稅務部門。為了促使已發生的事實完整再現，納稅主體負有記述及複述基本事實的義務，稅務部門查證複述而得的事實應遵照真實性基準。若納稅人構造基礎事實時不具有合理商業目的，進而不當減輕其稅收負擔，稅務部門可依據合理性原則進行調整。

Coherence theory of taxable fact-finding, which is derived from the introduction of coherence theory into the field of tax collection, belongs to the category of fact-constructing theory. As basis for abstract tax obligation in tax law norms to become specific tax obligation that taxpayer should fulfill, taxable fact is not only a pure objective existence, but also constructed by subjective will of tax collection subject. Its occurrence process needs to be recorded and generated by tax subject and can be repeated by it, and then may be recognized, amended or even adjusted by tax authorities. Under the guidance of abstract fact model, taxable fact determination depends on whether taxpayer can accurately repeat facts and whether constructed facts can be trusted by tax authorities. In order to promote complete representation of facts that have occurred, tax subject has obligation to describe and repeat fundamental facts, and facts obtained by tax authorities should follow authenticity standard. If taxpayer does not have a reasonable commercial purpose when constructing basic facts and improperly reduces its tax burden, tax authorities can make adjustments according to principle of rationality.