财税[2003]184号和国税函[2006]844号文件关于公司分立不征收契税的规定,为“借公司分立法律之形式、行转让土地之实质,规避国家税收”的行为提供了“法律外衣”。究其原因,既有立法上的先天不足,也有立法上的无奈。因此,本文指出有必要把实质课税主义作为“税收立法”时的一个原则,对上述规避契税的行为加以规制,并给予动态的监管。 Caishui [2003] No. 184 and Guoshuihan [2006] No. 844 document on the company does not impose deed tax levy, “for the company by the law of the form of separation, the transfer of the essence of the land, to avoid state tax ”Law coat". The reason is that both the inherent deficiencies in legislation, but also legislative helplessness. Therefore, this article points out that it is necessary to regard substantive taxation as a principle in the legislation of taxation to regulate the aforesaid deed tax avoidance and give it dynamic supervision.