论税款负担约定条款的法律效力——基于税收法定原则与私法自治精神的协调  

On the Legal Effect of the Agreement on Tax Payment

作　　者：扶琬萍 FU Wan-ping(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2022年第5期26-34,共9页Taxation and Economy

摘　　要：税款负担约定条款在民商事合同中大量存在,但学界以及司法实践中对其法律效力的认定存在诸多争议。对于该条款的法律效力应从税收法定原则与私法自治精神协调的视角出发,依循由整体到具体的思路,使用类型化研究的方法进行认定。税收法定原则对民商事合同的法律效力产生的影响应根据比例原则衡量公共利益与个人权利之后才能做出判断,税款负担约定条款与税收单行法关于纳税人的规定之间发生抵触,不一定必然导致其因违背公序良俗原则而归于无效。There are a large number of tax burden agreement clauses in civil and commercial contracts,but there are many disputes over the determination of its legal effect in academic circles and judicial practice. The legal effect of this clause should be determined from the perspective of the coordination between the legal principle of taxation and the spirit of private law autonomy,following the overall to specific thinking,and using the method of typed research to determine. The impact of the legal principle of taxation on the legal validity of civil and commercial contracts should be judged only after weighing the public interest and individual rights according to the principle of proportionality. The conflict between the tax burden agreement clause and the taxpayer′s provisions in the separate tax law does not necessarily lead to the invalidity because of its violating the principles of public order and good customs.

关 键 词：税款负担约定条款 税收法定原则 私法自治精神 纳税人 

分 类 号：F810.42[经济管理—财政学]