略论税收债权  

Analyses of Tax Debit

作　　者：徐伟[1] 金洪亮[1] 

机构地区：[1]长春税务学院法学系,吉林长春130117

出　　处：《税务与经济》2006年第3期102-104,共3页Taxation and Economy

摘　　要：税收债权债务理论的引入,使税收法律关系被界定为债权债务关系。然而,税收债权作为公法之债,毕竟有不同于一般债权的特性。为使税收制度理论与实务不断完善,必须正确界定税收债权与一般债权的区别,同时构建相关的制度以确保税收债权的实现。The introduction of theory credit and debt in taxation has led to the result that the legal relationship in taxation is defined as one between credit and debt . However, tax credit,as a liability owed by law,is different from the characteristis of credit in its usual sense of the word. To have a sound theory of taxation system and a better practice in tax levying, a clear distinction between tax credit and the credit as a general term has to be made. Furthermore, a necessary system should be established to secure the actualization of tax credit.

关 键 词：税收债权 一般债权 税收撤销权 

分 类 号：F810.42[经济管理—财政学]