摘要: 税收中的“实质重于形式”的课税原则的灵魂在于体现税法的公平、公正、合理，通过对纳税人经济活动的经济实质的分析与判断，正确理解、执行税法，既是加强税收征管、防止逃税的要求，也是维护纳税人合法权益、消除不合理税负差异的需要，对协调征纳关系、创建和谐社会具有现实意义。 由于税务会计要以税法为导向,因此,体现税收原则的税收核算原则也就是税务会计原则。税务会计原则一般都隐含在税法中,它虽然远远不如财务会计原则那么明确、那么公认,但其刚性、其硬度,却要明显高于财务会计原则。不论在税收学中、还是在会计学中,有关原则问题,都是其学科理论的核心内容,因为它是构建最优税收制度、最优会计制度的法则或标准。

关键词:实质重于形式；经济实质；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 

　　　会计和税收是经济领域中两个相关的重要分支，现代税法是借助于会计才得以推行和成熟的，而现代会计又是借助于税法才凸现其重要和规范的。二者相互影响、相互借鉴，但彼此又存在诸多不同。随着改革开放的不断深入和市场经济体制的建立，为建立以提高会计信息质量为前提，以满足投资者、债权人、政府和企业管理层等有关方面对会计信息的需求，而进一步规范会计行为和会计工作秩序，维护社会公众利益，以告别税法双轨时代，让内资企业也逐渐融入世界经济体系之中，建立一个统一、规范、公平竞争的市场环境。会计和税收体制也在许多方面进行了相应的改革，积极参与国际趋同于一体化。