虽然我国《税收征管法》确认了税务机关的撤销权,但并没有直接规定该项权利的成立要件、行使程序和法律后果,而是规定援引《合同法》的相关规定。而《合同法》是专门针对民事撤销权而言的,它们能否直接适用于税收撤销权?这在税务实践中是至关重要的,本文对税收撤销权制度进行了初步探讨,并对实务中的问题提出了自己的观点。 Although China’s “Tax Administration Law” confirms the tax authority’s right of withdrawal, it does not directly stipulate the elements, procedures and legal consequences of the right, but stipulates the relevant provisions of the “Contract Law”. The “Contract Law” is specifically for the civil revocation right, whether they can be directly applied to the tax avoidance right? This is crucial in the tax practice, this article conducted a preliminary study of the tax avoidance system, and the practice In the question raised his own point of view.