论税收确定权的理论基础与制度完善  

On the Theoretical Basis and Institutional Perfection of Tax Determination Right

作　　者：邓伟[1] 

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2017年第2期1-6,共6页Taxation and Economy

摘　　要："税收法律关系债务说"凸显了税收确定的必要性和重要性,将税收确定定性为一项权利有比较充分的理由。税收确定权主体包括纳税人和税务机关,其效力包括确定力、约束力、执行力,该权利配置存在四种模式。税收确定权在外延上与现有制度和理论也是自洽的。据此,对我国《税收征管法修订草案(征求意见稿)》进行分析,发现《草案》仅将税收确定权视为税务机关的权利,且税收确认并非法定程序,如此将导致纳税申报与税收确认关系不清,并可能造成纳税人缴税的依据逻辑混乱。为此,需要根据税收确定权的基础理论,对《草案》部分条文进行修改,以实现法律内部自洽和征纳双方权利的平衡。The necessity and importance of tax determination are highlighted in ＂the theory of tax debt relation＂. tax authority and the tax determination is not a legal procedure, which will lead to the unclear relation between tax declaration and tax determination and my cause the logical confusion of tax payers when they pay taxes. Hence, based on the basic theory of tax determination right, the draft should be revised partly in order to achieve self-consistency within the law and the balance between tax collectors and tax payers.

关 键 词：税收债务说 税收确定权 税额确定 《税收征管法》 

分 类 号：F810.42[经济管理—财政学]