税收之债理论及其在我国的实践  

The Theory of Tax Debt and Its Practice in China

作　　者：姜孟亚[1] JIANG Mengya

机构地区：[1]中共江苏省委党校法政部,江苏南京210009

出　　处：《中共中央党校学报》2018年第6期85-92,共8页Journal of The Party School of The Central Committee of The C.T.C

摘　　要：税收之债理论起源于1919年的德国,迄今已在世界上主要发达国家得以继受、发展;其本质就是以契约的形式来规范国家与公民之间的税收关系,是公民与国家法律地位平等的体现。从理论上讲,税收法律关系应该能够构成债务关系;因此作为一门学问,税法应该以"税收债务"为中心来加以体系化。从保证国家收入的角度来说,税收债务关系说和税收权力关系说并没有实质性的分歧。但是在民主、法治发展与纳税人权利日益受到重视的今天,税收债务关系说无疑更具有进步的意义。The theory of tax debt originated in Germany in 1919,which has been accepted and developed by the major developed countries in the world so far.In essence,it is the form of contract to regulate the tax relationship between the state and citizens,which is the embodiment of equal legal status between them.Tax law relationship is a kind of debt relationship in principle.As a subject of study,the tax law perhaps should be systematized with tax debt as the center,From the point of ensuring governmental income,there is no substantive difference between the theory of tax debt relationship and the tax power relationship.However, from the perspectives of democracy,rule of law and taxpayer rights,the theory of tax debt relationship undoubtedly has more progressive significance in the twenty-first century.

关 键 词：税收之债 税收代位权 税收撤销权 税收法定主义 

分 类 号：DF432[政治法律—经济法学]