从所得税与民法的联系论和谐税收关系的建立  

Establishing the Harmonious Tax Relationship on the Base of the Connection between Income Tax and Civil Law

作　　者：徐蓉[1] 

机构地区：[1]四川大学法学院,四川成都610064

出　　处：《河南省政法管理干部学院学报》2007年第3期20-24,共5页Journal of Henan Administrative Institute of Politics and Law

摘　　要：所得税是对“所得”征收的税种,所得税的征收实际上会影响到纳税人的财产所有权。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。长期以来人们习惯将二者割裂开来,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,那么所得税的征收将缺乏其基础,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所得税的过程中尤为显得重要。在所得税法律制度中必须处理好国家征税权与纳税人财产权保护之间的关系,只有这样才能构建和谐的税收关系,才能让所得税堪称名副其实的“良法”。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. Income 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. If the imposing power and the right of property are considered in income tax law system, the harmonious tax relationship could be established.

关 键 词：所得税 民法 所有权 纳税主体 

分 类 号：D922.222[政治法律—经济法学]