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纳税担保是税法上一项重要的制度,其作为保障税收之债得以实现的公法制度,在形式上来源于私法领域。对于纳税担保法律性质的辨明既是理解纳税担保制度的逻辑起点,也是完善我国纳税担保制度的必要前提。纳税担保本质上应该是一种公法契约。针对存在的制度瑕疵,以纳税担保法律性质的澄清为切入点,从要素设计与运行机制两方面进行大刀阔斧的改造与力求详尽的补充,方能真正完善我国的纳税担保制度。电子商务尤其是C2C类型的电子商务发展迅速,对于其征管对策目前还没有统一的认识,法律上也没有相应的规定。
Tax guarantee is an important system of tax law. As a public law system that can guarantee the realization of tax revenue, it is formally derived from the field of private law. The identification of the legal nature of tax guarantee is not only the logical starting point for understanding the tax guarantee system, but also the necessary prerequisite for improving our tax guarantee system. Tax guarantee should essentially be a kind of public law contract. Aiming at the flaws of existing system and the clarification of the legal nature of tax guarantee, the drastic transformation and detailed exhaustiveness of the design and operation mechanism of factors are all necessary to perfect the tax guarantee system in our country. E-commerce, especially the C2C type of e-commerce, is developing rapidly. There is no unified understanding of its collection and management measures at present, and there is no corresponding law in the law.