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在实践中,我国商主体之间的平等地位常常会受到来自税收不平等的危害,原因在于商法领域公私权力的泾渭不明、“国家本位”的传统税收理论的影响和“税收法定”观念的淡漠。来源于宪法性权利的商主体平等权可以构成对税收不平等危害的合理阻却。克服税收不平等对商主体平等危害的理论基础是以“契约精神”为支点和核心对传统税法学理论的反思和重构,而其制度保障则在于税法上商主体平等。
In practice, the equal status of business entities in our country is often jeopardized by tax inequality because of the unclear public-private power in the area of commercial law, the influence of the traditional tax theory of “national standard” and the concept of “tax statutory” indifferent. The equal rights of business entities derived from constitutional rights can constitute a reasonable deterrent to the harmful effects of tax inequality. Overcoming the theory basis that the tax inequality harms the equality of business entities is to reconsider and reconstruct the theory of traditional tax jurisprudence with the “contract spirit” as the fulcrum and core, while the system guarantee lies in the equality of business entities in tax law.