实质课税原则指对于某种情况不能仅根据其外表和形式确定是否应予课税，而应该根据实际情况，尤其应当根据其经济目的和经济生活的实质，判断是否符合课税的要素，以求公平、合理、有效地进行课税。
预约定价在法律上的优越性：主要是体现了税收法定主义与实质课税原则的融合。
Further, the advantage of Advance Pricing Agreement under the legal circumstance is mainly that it reflects the integration of statutory taxation and actual taxation principle.
避税的法律现制包括立法规制与通过法律解释的规制，其共同的工具是实质课税原则。
Tax-avoidance legal regulating includes regulating by legislation and regulating by law interpretation, on the common basis of principle of tax in line with substance of the things.
其中对于实质课税原则的合理界定以及对其在税法原则中地位的准确把握是理解实质课税原则的关键。
The key to understand material imposition principle is to define reasonably material imposition principle and grasp accurately its station in principle of tax law.
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