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我国2001年修订的《税收征管法》确立了撤销权的概念,这对于在市场经济体制下规范税务机关的税收管理行为,落实依法治税政策具有重要意义。但由于在实践中税务机关首次接触民法中的权利概念,且《税收征管法》对撤销权的规定有不少不完善之处,因此,笔者从撤销权的性质入手对税务机关的撤销权做了细致分析,对撤销权的行使等具体操作问题做了深入思考,以期给税务机关撤销权的行使带来裨益。
The “Tax Administration Law” revised in 2001 in our country established the concept of the right of withdrawal. It is of great significance to standardize the tax administration of the tax authorities under the market economy system and to implement the tax administration according to law. However, due to the fact that the tax authorities have been exposed to the concept of rights in civil law for the first time in practice, and there are many imperfections in the provisions of the Tax Administration Law on the right of revocation. Therefore, starting with the nature of the right of revocation, the author does the right of canceling the tax authorities A detailed analysis of the operation of the right to withdraw and other specific operational issues made in-depth thinking, with a view to the tax authorities to bring the benefits of the right to withdraw.