基於體系正義要求，在稅法與民法之不同領域間，於立法及解釋適用上，應注意彼此間之「相容性原則」，以確保不同部門法領域間之規範操作不相扞格。在借牌營業之情形，其銷售貨物或勞務行為既然以出借牌照者名義為民法上交易法律行為，則在營業稅法上應予以尊重人民受憲法保障之「私法自治與契約自由原則」，且基於「整體法秩序統一性之體系正義」，以及保障第三人之交易安全，有關銷售買賣交易契約，亦應採取與民法上契約當事人相同之解釋與認定，不應再依據所謂實質課稅原則另外獨立認定，而扭曲當事人間之民事法律關係。蓋營業稅作為消費稅，按照外部民事法律關係課徵營業稅，因為進銷項稅額扣抵，核實認定該階段之增值利益，符合加值稅之精神，較為符合實質課稅與量能課稅原則。反之，如採取內部關係歸屬說，勢必使課稅法律關係複雜化，不利於稅收保障，且「進項稅額」之認定複雜化，不利於稽徵便利原則，甚至可能虛增應納稅額，反而不符合實質課稅原則所追求以「實質經濟利益」作為課稅基礎之目標。而有違實質課稅之量能課稅原則。借牌營業而銷售貨物或勞務行為所產生之所得，不論採取法律上歸屬或經濟上歸屬，均應由出名營業人以及幕後借用牌照者，各自就其收益申報繳納所得稅，故在稅法上租稅負擔仍然相同。亦即基於實質課稅原則，應核實認定各該所得者之課稅所得，課徵所得稅。

Based on the requirements of system justice, the "compatibility principle" between different fields of tax law and civil law should be paid attention to in legislation and interpretation application to ensure that the normative operations in different departments and fields of law are not incompatible. This is the requirement of systematic justice in tax law. In the case of operating with a license, since the sale of goods or services in the name of the license lender is a legal transaction in the civil law, the business tax law should respect the "principle of private law autonomy and freedom of contract" guaranteed by the Constitution, and based on "Systematic justice of the unity of the overall law order" and the protection of the transaction security of the third party, the same interpretation and identification as the parties to the contract in the civil law should be adopted in tax law for the sales transaction contract, and it should not be based on the so-called substantive taxation principle t o make independent determination, and distort the civil legal relationship between the parties. Covering business tax as a consumption tax, business tax is levied in accordance with external civil legal relations. By this way, it is much more easy to calculate the tax deduction of import items, the verification and identification of the value-added benefits at this stage is in line with the spirit of value-added tax, and is more in line with the principles of real taxation and taxation of capacity. Conversely, if the theory of internal relationship attribution is adopted, it will inevitably complicate the legal relationship of taxation, which is not conducive to tax protection, and the determination of "input tax" will be complicated, which is not conducive to the principle of convenient tax collection, and may even inflate tax liability. It is not in line with the goal of using "substantial economic benefits" as the basis of taxation pursued by the principle of substantive taxation. And it violates the principle of actual taxation that the amount can be taxed. The income generated from the sale of goods or labor services through licensed business, regardless of according to legal attribution theory or economic attribution theory, should be declared and paid by the famous business person and the person who borrowed the license behind the scenes. The tax burden remains the same. That is to say, based on the principle of substantive taxation, the taxable income of each person should be verified and determined, and income tax should be levied.