中国税收债务关系理论的回顾与前瞻  

Retrospect and Prospect of China’s Tax Debt Relationship Theory

作　　者：余鹏峰 Yu Pengfeng

机构地区：[1]厦门大学法学院

出　　处：《私法》2019年第2期416-437,共22页Private Law Review

基　　金：中国法学会财税法学研究会2018年专项课题“改革开放四十年中国税收债务关系理论的发展”;中央高校基本科研业务费专项资金资助项目“法学维度下我国财税体制和制度改革研究”(项目批准号:20720161080).

摘　　要：在改革开放四十年中,中国税法学经历了长足的理论进步和丰富的实践发展。其中,税收债务关系理论是其代表性成果。回顾税收债务关系理论之译介(1978—1989)、确立(1990—2001)、展开(2002—2008)、融合(2009—2018)的历程发现,其研究达成了诸多共识,也存在些许差异,亦具有中国特色。税收债务关系理论在形成上具有较强的路径依赖,在结构上表现特定的非均衡性,在展开上遵循私法到税法之逻辑,在呈现上更多是一种理论前提,在涵摄上范围限定于税法总论。新时代税收债务关系理论的发展,应在珍视既有共识、甄别现存差异的基础上,坚持从公法之债到税收之债的逻辑,深化其存在论、本体论、运行论和发展论,拓展税收债务关系理论涵摄范围。During the 40 years of reform and opening up,Chinese tax law has experienced considerable theoretical progress and rich practical development. Among them,the theory of tax debt relationship is the representative result of tax law research. Reviewing the translation and introduction of the theory of tax debt relationship(1978—1989),establishing(1990—2001),unfolding(2002—2008),and integrating(2009—2018),the research has formed many consensuses,and there are also some disputes. The consensus and disputes reveal Chinese characteristics. The theory of tax debt relationship has a strong path dependence in the formation,a specific non-equilibrium in the structure,a theoretical premise in presentation,and limited in scope to the general theory of tax law. The development of the theory of tax debt relationship in the new era should cherish the existing consensus and identify the existing differences,stick to the logic of debt from public law to tax debt,deepen its ontology,ontology,operation,development theory,and expand the scope of theoretical coverage of tax debt relations.

关 键 词：改革开放四十年 税收债务关系理论 中国特色 税法体系化 

分 类 号：D922.22[政治法律—经济法学]