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代位权制度起源于民法,属于债的保全制度的一种。税收代位权的设立一方面是保全纳税人财产,保障国家税款不流失;另一方面是将税务机关权利的行使置于司法审查之下,以保护纳税人和债务人的权利不受税务机关的侵害。税收代位权的设立平衡了税务机关、纳税人以及债务人三者之间的权利配置,其合法性及合理性可以从民法、经济法和行政法的基本理论上得到证成。税收代位权打破了公法和私法之间的隔阂,验证了在“公私融合”领域需要综合民法、经济法乃至行政法的调整方法,并使之互相协调、互相配合,以达致国家和公民利益的适当平衡及社会和谐。
Subrogation system originated in civil law, a kind of security system of debt. On the one hand, the establishment of tax subrogation guarantees the protection of taxpayers ’property so as to ensure the loss of state taxes; on the other hand, the exercise of the right of tax authorities under judicial review will protect the interests of taxpayers and debtors from the tax authorities’ Infringement. The establishment of tax subrogation balances the allocation of rights among the tax authorities, taxpayers and debtors. Its legitimacy and rationality can be proved from the basic theories of civil law, economic law and administrative law. The subrogation of tax broke the gap between public law and private law and verified the need to integrate the civil law, economic law and even the administrative law in the field of “public-private integration” and make them coordinate and cooperate with each other to reach the goal of achieving national and Appropriate balance of civil interests and social harmony.