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第二次纳税义务是大陆法系国家税法中关于纳税义务规定的一种形式,在日本、韩国等国的税法中得到普遍的规范。但这一纳税义务形式对我国来说则是全新的概念,因此有必要对我国现行的税收程序法进行完善以理顺税收的权利义务关系。本文对第二次纳税义务的法律理论依据和外国的制度设计分别进行分析与介绍,并提出了完善我国现行税收征管法中有关纳税义务规定的建议。
The second tax liability is a form of tax liability stipulation in the tax law of the countries of civil law system and is widely regulated in the tax laws of Japan, South Korea and other countries. However, this form of tax liability is a brand new concept to our country. Therefore, it is necessary to perfect the current tax procedural law in our country to rationalize the tax rights and obligations. This article analyzes and introduces the legal basis of the second tax liability and the foreign system design respectively, and puts forward some suggestions to improve the existing tax collection obligations in China’s current tax collection and administration law.