纳税担保的法律关系探析  

An Analysis of the legal Relationship of Tax Guarantee

作　　者：欧阳明琦 OUYANG Mingqi(Party School of Hohhot Municipal Committee of the Communist Party of China,Hohhot 011500,China)

机构地区：[1]中共呼和浩特市委党校,内蒙古呼和浩特011500

出　　处：《赤峰学院学报（哲学社会科学版）》2024年第1期38-43,共6页Journal of Chifeng University：Philosophy and Social Science Chinese Edition

摘　　要：纳税担保制度作为民法与税法交叉的立法实践,结合其根源于民事制度的法理逻辑以及保障国家税收利益及纳税人利益的价值目标,该制度具有民事担保的一般性原理是不言而喻的,同时该制度作为税法上的特殊担保制度,必然基于其税法特质与普通的民事担保具有一定的差异。然囿于传统行政思维的桎梏以及多方因素影响,致使学理上对于纳税担保法律性质及三方关系缺乏清晰的认识,实务中亦存在制度运行不畅、纳税人权益受损等问题。本文提出将纳税担保的法律性质界定为“以私为主、兼顾公法”。基于纳税担保三方关系之整体格局,提炼税务机关与纳税担保人关系以及纳税担保人与纳税人关系的两套新型法律关系,作为学理研究与制度设计的主线。据此对纳税担保予以系统全面地研究,以期厘清纳税担保制度设计及实践运行之根源问题。As a legislative practice of the intersection of civil law and tax law,the tax payment guarantee system,combined with the legal logic rooted in the civil system and the value goal of protecting the tax interests of the state and taxpayers,has the general principle of civil guarantee is self-evident.At the same time,the system is a special guarantee system in the tax law.It must be based on the characteristics of the tax law and the ordinary civil guarantee has a certain difference.However,due to the shackles of traditional administrative thinking and the influence of many factors,there is a lack of clear understanding of the legal nature of tax payment guarantee and the tripartite relationship in theory.In practice,there are also problems such as poor system operation and damage to taxpayers'rights and interests.This paper proposes to define the legal nature of tax payment guarantee as"focusing on private and taking into account public law".Based on the overall pattern of the tripartite relationship of tax guarantee,two sets of new legal relationships between tax authorities and tax guarantors and tax guarantors and taxpayers are extracted as the main line of academic research and system design.Based on this,the paper makes a systematic and comprehensive study of tax payment guarantee in order to clarify the root of the design and practice of tax payment guarantee system.

关 键 词：纳税担保 私法属性 民事担保:法律关系 

分 类 号：D923.3[政治法律—民商法学]