论税权的法律逻辑——基于法权论的视角  

Legal Logic of Power of Taxation——Based on the Perspective of Legal Power Theory

作　　者：徐楠芝 Xu Nan-zhi(KoGuan School of Law,Shanghai Jiao Tong University, Shanghai 200030,China)

机构地区：[1]上海交通大学凯原法学院,上海200030

出　　处：《税务与经济》2019年第3期69-73,共5页Taxation and Economy

摘　　要：从法理上看,税权从义务本位走向权利本位推动了国家税收治理能力和治理体系现代化。然而,传统的"权利义务说"适用税权难以解释权力在税收法律关系中的作用,未能揭示税权逻辑的深层本质,并且会产生淹没税法作为公法的特质、难以实现对纳税人权利的保护、有违税收法定原则的要求、税收违法救济困难等矛盾。法权论对于权力与权利的重视弥补了税权法律逻辑运行的链条,揭示了以公共利益为形式的权力和以个体利益为形式的权利本质。在税权行使中,基于权利与权力属性上的同一性,能够实现权利与权力的转化。From a theoretical point of view,the power of taxation moves from the obligation standard to the rights standard,which has promoted the modernization of China’s tax governance capacity and governance system.However,the traditional theory of rights and obligations is difficult to explain the role of power in tax legal relations,failing to reveal the deep nature of tax logic.There are some contradictions within the tax law:such as making the tax law of public law disappear,failing to achieve taxpayer rights protection,the requirements of the statutory principle of taxation and relief of tax cases.The emphasis on power and right in the legal power theory makes up the chain of the legal logic of tax rights,revealing the power in the form of public interest and the nature of rights in the form of individual interests.In the exercise of tax rights,based on the identity of rights and power attributes,the transformation of rights and power can be realized.

关 键 词：税权法律逻辑 税收法律关系 法权论 

分 类 号：F810.42[经济管理—财政学]