目前我国纳税人退税权立法存在实体内容与程序内容的背离、法定权利与权利实现的差距、除斥期间与消灭时效的困境,在理论上存在诸多的难题,对此,他主张,应完成对退税权性质的重新定位,确定退税权的发生时间和行使期间。代扣代缴是所得税制度的重要内容。 At present, the taxpayers’ right to tax rebate has some problems in the legislation, such as the deviation of substantive and procedural contents, the discrepancy between the legal right and the realization of rights, the dilemma of excluding and eliminating the limitation of time, and in this regard, Re-positioning of the nature of tax rebate, to determine the time of tax rebate and the exercise period. Withholding is an important part of the income tax system.