税收撤销权的运行环境分析  

Analysis of the Operating Environment of Right of Tax Avoidance

作　　者：杨卫红 

机构地区：[1]陕西省地方税务局,西安710002

出　　处：《陕西行政学院学报》2010年第2期97-100,共4页Journal of Shaanxi Academy of Governance

摘　　要：税收撤销权制度是从民法上移植而来的一项法律制度,但颁布以来一直没有得到很好的执行。存在的问题主要在于制度规定不够明晰以及社会环境与税收撤销权制度的契合度不高两个方面,制度的改进也应从这两个方面进行。The right of taxation from the civil law system is transplanted from a legal system, but it has not been good since the promulgation of implementation. The main problem lies in the system regulation, which is not clear, and the social environment and the right of taxation system, the two fit is not high, the system also should be carded out from the two aspects.

关 键 词：税收撤销权 法律运行 法律制度 

分 类 号：F810.422[经济管理—财政学]