应税所得视角:所得税法与民法之有机结合  

Studing the Relationship Between Income Tax and Civil Law

作　　者：徐蓉[1] 

机构地区：[1]四川大学法学院,重庆610064

出　　处：《现代财经（天津财经大学学报）》2007年第1期59-62,共4页Modern Finance and Economics：Journal of Tianjin University of Finance and Economics

摘　　要：所得税中的“所得”是纳税人依民事活动所获得的各项财产,因此所得税的征收实际上会影响到纳税人的财产所有权。因而作为公法的所得税法与确认和保护私人财产的民法之间存在密切的联系。长期以来人们认为所得税法是关系国家财政收入的法律制度,而民法是调整私人主体的财产关系的法律,二者之间没有必然的联系,然而如果没有民法对财产关系的调整,那么所得税的纳税主体、征税对象等问题将无法确定,因而,探讨二者之间的关系在研究税法的过程中尤为显得重要。The ＂income＂ of income tax is different earnings coming from business by taxpayers. Income tax will affect the right of property of taxpayers. There is close relationship between income tax and civil law in protecting the right of property. In- come tax is only considered as the revenue law system, the civil law is considered as protecting the right of property law system. There is no direct relationship between income tax and civil law. If that is true, the taxpayer/dutiable target can not be determined. So it is important to study the relationship between income tax and civil law.

关 键 词：所得税 民法 所有权 纳税主体 

分 类 号：F810.42[经济管理—财政学]