摘要: 稅收中的“實(shí)質(zhì)重于形式”的課稅原則的靈魂在于體現(xiàn)稅法的公平、公正、合理，通過(guò)對(duì)納稅人經(jīng)濟(jì)活動(dòng)的經(jīng)濟(jì)實(shí)質(zhì)的分析與判斷，正確理解、執(zhí)行稅法，既是加強(qiáng)稅收征管、防止逃稅的要求，也是維護(hù)納稅人合法權(quán)益、消除不合理稅負(fù)差異的需要，對(duì)協(xié)調(diào)征納關(guān)系、創(chuàng)建和諧社會(huì)具有現(xiàn)實(shí)意義。 由于稅務(wù)會(huì)計(jì)要以稅法為導(dǎo)向,因此,體現(xiàn)稅收原則的稅收核算原則也就是稅務(wù)會(huì)計(jì)原則。稅務(wù)會(huì)計(jì)原則一般都隱含在稅法中,它雖然遠(yuǎn)遠(yuǎn)不如財(cái)務(wù)會(huì)計(jì)原則那么明確、那么公認(rèn),但其剛性、其硬度,卻要明顯高于財(cái)務(wù)會(huì)計(jì)原則。不論在稅收學(xué)中、還是在會(huì)計(jì)學(xué)中,有關(guān)原則問(wèn)題,都是其學(xué)科理論的核心內(nèi)容,因?yàn)樗菢?gòu)建最優(yōu)稅收制度、最優(yōu)會(huì)計(jì)制度的法則或標(biāo)準(zhǔn)。

關(guān)鍵詞:實(shí)質(zhì)重于形式；經(jīng)濟(jì)實(shí)質(zhì)；法律形式

Abstract:The soul of the tax in the “substance over form” principles of taxation is to reflect the tax code fair ,impartial, and reasonable analysis and judgment of the economic substance of the economic activities of taxpayers , the correct understanding and implementation of tax laws , both to strengthen tax collection requirements to prevent tax evasion ,but also to safe guard the legitimate rights and interests of taxpayers, eliminating the need of unreasonable tax burden differences of practical significance to the coordination of the levied relationship to create a harmonious society.

    Tax accounting to tax law-oriented, therefore, embodied the principle of taxation principles of tax accounting, tax accounting principles. Tax accounting principles generally implicit in the tax code, although it is far less than the financial accounting principles are so clear, so recognized, but its rigidity, its hardness, have significantly higher than the financial accounting principles. Taxation or in the accounting, the question of principles, are subject theory of the core content, because it is to build the rule or standard of the optimal tax system, the best accounting system.

Key Words：Substance over form ；The real economic ；Legal form 

　　　會(huì)計(jì)和稅收是經(jīng)濟(jì)領(lǐng)域中兩個(gè)相關(guān)的重要分支，現(xiàn)代稅法是借助于會(huì)計(jì)才得以推行和成熟的，而現(xiàn)代會(huì)計(jì)又是借助于稅法才凸現(xiàn)其重要和規(guī)范的。二者相互影響、相互借鑒，但彼此又存在諸多不同。隨著改革開(kāi)放的不斷深入和市場(chǎng)經(jīng)濟(jì)體制的建立，為建立以提高會(huì)計(jì)信息質(zhì)量為前提，以滿足投資者、債權(quán)人、政府和企業(yè)管理層等有關(guān)方面對(duì)會(huì)計(jì)信息的需求，而進(jìn)一步規(guī)范會(huì)計(jì)行為和會(huì)計(jì)工作秩序，維護(hù)社會(huì)公眾利益，以告別稅法雙軌時(shí)代，讓內(nèi)資企業(yè)也逐漸融入世界經(jīng)濟(jì)體系之中，建立一個(gè)統(tǒng)一、規(guī)范、公平競(jìng)爭(zhēng)的市場(chǎng)環(huán)境。會(huì)計(jì)和稅收體制也在許多方面進(jìn)行了相應(yīng)的改革，積極參與國(guó)際趨同于一體化。