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该文应用现代税收债权理论,对税务机关的税收债权的种类、法律界限予以具体分析和阐释。指出税务机关的税收债权包括税收请求权、责任请求权、税收附带请求权以及缴还请求权等种类,税务机关成立、变更和实现税收债权均有各自的法律界限,税务机关的税收优先权与其他民事权利相冲突时应遵循合理界限。作者认为,在制衡税务机关权利的界限机制中必须要同时兼顾民事法律关系所体现的基本民法原则,以平衡保护税务机关税收权利和其他利害关系人的合法权利为立足点,妥当设计相关制度,划定税务机关税收权利设立和行使的法律界限。
This article applies the theory of modern tax credit to analyze and explain the types and legal limits of tax claims of tax authorities. It points out that the tax claims of the tax authorities include tax claims, liability claims, claims attached to taxes, and claims for repayments. Tax authorities have their own legal boundaries to set up, change and realize tax claims, and the tax authorities’ Other conflicts of civil rights should follow reasonable boundaries. The author believes that in the limit mechanism of checks and balances on the rights of the tax authorities, it is necessary to take into consideration the basic civil law principles embodied in the civil legal relations at the same time, and to properly design the relevant system based on a balance between protecting the tax rights of the tax authorities and the legitimate rights of other interested parties, Determine the tax authorities set up tax authorities and the legal boundaries of the exercise.