税收债务关系说
税收债务关系说-
公法的私法化和税法的私法化为税务和解的成立提供了理论前提，税收债务关系说为税务和解存在的合理性提供了理论基础，自由裁量权为税务和解的存在提供了空间。
Public law private law private law and tax law into the establishment of the tax reconciliation provides a theoretical premise , the tax debts that exist for tax reconciliation provides a theoretical basis for reasonable , discretion for tax reconciliation for the existence of space .