税收性质

具有税收性质的政府性基金或专项性收费

Government funds and special charges of a tax nature

这个理论体系第一次系统地提出了关于税收性质、税收原则、税收分类等重要问题的最初科学看法。

The preliminary scientific viewpoint concerning the character of tax revenue , principles of tax revenue , classification of tax revenue , etc.

对体现政府职能、具有税收性质的收费和基金，用相应的税种取代，并列入预算；

The funds and charges that reflect the government functions and are tax by nature will be replaced by relevant taxes and incorporated in budget .

首先，从税收的性质着手，分析了税务行政强制的理论基础，指出税收必须具有强制性，才能实现整体社会成员对税收职能的预期目的。

First , from the characteristics of tax as the start , it analyzes the theoretical basis of tax administrative compulsion and points out that tax must be compulsive so as to realize the prospective aim of the functions of tax in the whole society .

税收犯罪的性质及其构成特征有别于同为经济类犯罪的其他犯罪。

Revenue nature of the crime and its composition is different from the same characteristics as economic crimes and other crimes .

矿产资源税费的课征机制中介绍了矿产资源税费的相关利益主体以及他们之间的关系，分析了国有矿产收益、矿产资源收费及矿产资源税收等不同性质税费的课征机理。

In the imposition mechanism , the relevant stakeholders in the taxation and fees of mineral resources and their relations are introduced , as well as taxation mechanism of different types of taxes are introduced .

第三章税收滞纳金法律性质的认定及其理论基础。

Chapter ⅲ, identified the nature of tax late fees .

对于税收滞纳金的性质，理论界有不同的观点。

There exist some divergence on the character of tax overdue fine among legal scholars .

再次，对税收法律关系的性质进行分析，得出税收是公法之债的结论，进而论述税务行政强制的部门特点。

At last , it analyzes the characters of the relationship of tax law and concludes that tax is the debt of the public law .

第二章是从法律角度对房地产具体税收筹划行为的性质、效果进行分析。

The second chapter from a legal point of view of the real estate tax planning specific nature of the act , the effect analysis .

本文从税收筹划的法律性质与意义，所需要的法治环境以及法律要求及法律后果三个方面对其进行了法理分析。

This paper analyzes the legal principle in three aspects of lawful character and importance , lawful environment , lawful requirement and lawful result of tax revenue planning .

对于税收法律关系的性质，各国学者众说纷纭。本文认为应当采用税收债务说，即税收法律关系是一种公法上的债权债务关系。

Scholars from various countries have different opinions in the nature of legal relationship of taxation ; this paper is for tax debt doctrine which advocates legal relationship of taxation is a relationship of claims and liabilities in public law .

但是，有一点是值得我们注意是各国对税收优先权的性质规定有所不同，有的规定为特种债权，有的规定为物权，有的规定为先取特权。

However , one thing is worthy of our attention is the nature of the tax priority countries different from the provisions , some provisions of special claims , and some provisions for the property , and some provisions of the first to take privileges .

在这部分里，阐明了税收法律关系的定义和性质，尤其以税收法律关系的性质最为主要。

In this part , clarified the definition and the nature of the tax law relation , particularly the nature .

这取决于国家的立法权结构，而立法权决定税收立法的档次和税收法律的性质和效率。

It depends on the legislative structure of state , while the level of tax revenue legislation as well as the nature and efficiency of laws on tax collection are decided by legislative power .

历史上，关于税收思想的理论学派主要包括古典学派、凯恩斯学派、货币学派和供给学派，这些经济学流派从不同的角度论述了税收的性质、特点和对经济的影响。

Historically , the theoretical school of thought on the major taxes , including classical school , Keynesian , monetarist and supply-side , the schools of economics are discussed from different angles , the nature of taxation , characteristics and impact on the economy .