司法视阈下《民法典》与税法的协调适用——以“盈科行公司与琴湖公司合同纠纷案”为例  

THE COORDINATED APPLICATION OF CIVIL CODE AND TAX LAW FROM THE JUDICIAL PERSPECTIVE——TAKING"CONTRACT DISPUTE CASE BETWEEN YINGKEHANG COMPANY AND QINHU COMPANY"AS AN EXAMPLE

作　　者：古雪 GU Xue(Law School,Central University of Finance and Economics,Beijing 100081,China)

机构地区：[1]中央财经大学法学院,北京100081

出　　处：《南阳理工学院学报》2023年第3期36-42,共7页Journal of Nanyang Institute of Technology

摘　　要：在民商事活动中,当事人常因税款分担问题产生民事纠纷。税款作为民事交易成本会受到民事规则的调整,但同时作为一项公法之债又受税法规定的约束。此时,在案件处理中便会面临《民法典》与税法的适用冲突问题。具体表现为当民法公平原则、意思自治原则与税收法定发生抵牾时,何者更具优先性的问题。对此,应当秉持《民法典》所确立的公权尊重私权之立场,通过民法领域与税法领域的“二分法”来化解二者的司法适用冲突。即在处理私主体之间的涉税民事纠纷时,以《民法典》作为调整私主体权利义务关系的依据;当涉及税务机关的税收征管活动时,则以税法规定确立税收的行为准则。In civil and commercial activities,the parties often have civil disputes due to tax sharing.Tax,as a civil transaction cost,will be adjusted by civil rules,but at the same time,as a debt of public law,it will be bound by the provisions of tax law.At this time,in the case handling,we will face the conflict between the Civil Code and the Tax Law.Specifically,when the principle of fairness in civil law,the principle of autonomy of will and the statutory taxation conflict,which has priority.Therefore,we should uphold the position that public rights respect private rights established by the Civil Code,and resolve the conflict of judicial application between civil law and tax law through"dichotomy".That is,when dealing with tax-related civil disputes between private subjects,the Civil Code is taken as the basis for adjusting the rights and obligations of private subjects;When the tax collection and management activities of tax authorities are involved,the tax code of conduct shall be established in accordance with the provisions of the tax law.

关 键 词：《民法典》 税款负担 意思自治 公平原则 税收法定 

分 类 号：D922.22[政治法律—经济法学]