论文部分内容阅读
税收撤销权制度是我国税法规定的一项新制度,但是该项制度的性质为何却很少有人研究。税收法律关系是权力关系与债务关系的统一,税收撤销权从性质上讲,与传统民法上的撤销权既有相同之处又有所区别,它是为了保全税收这一公法之债的撤销权,是实体法权利与程序法权利的统一,是只能通过司法途径才能行使的实现公法之债的形成诉权。
Tax cancellation right system is a new system stipulated in China’s tax law, but the nature of the system is seldom studied. The tax legal relationship is the unification of the relationship of power and the debt. Tax rescission rights, in essence, have the sameities and differences from the revocation rights in the traditional civil law. They are for the purpose of preserving the tax right of revocation of the public law debt Is the unification of the substantive law rights and the procedural law rights and is the right of formation of the public law debt that can only be exercised through judicial channels.