税收法律关系

在税收法律关系中，税收担保的法律属性对纳税人的基本权利、税收法定主义的适用范围都有很大影响，而我国相关制度却存在许多漏洞。

In taxation legal relation , the legal attributes of tax warranty has influence on taxpayers ' basic rights and application scope of tax legal prescription , but there are many defects in the systems of tax warranty in China .

微观层面的税收法律关系具有一定的可选择性；

There is some scope in the revenue laws ' relations .

试论税收法律关系的本质

On the Relationship between Taxation and Law

也谈税收法律关系的特点

Characteristics of the relationship in tax law

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 .

现代法治国家，必须用法来调整税收法律关系，确保税收的有效实现。

Modern rule of law , must use to adjust the relationship between tax law to ensure the effective realization of revenue .

而新公共服务理论、公共财政理论、税收法律关系理论是建立健全我国现代纳税服务体系的理论依据。

The new public service , the public finance theory and the tax laws are theoretical bases to improve our modern tax service .

纳税人的权利可以分为纳税人作为自然人所享有的权利和在税收法律关系中享有的权利。

The right of the taxpayer can be divided the right as natural person and as the right of the subject of the law .

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 .

本部分内容首先对税收法律关系的概念进行了界定，其次阐述了诚实信用原则在税收法律关系中对征税主体和纳税主体的要求。

This part defines the tax law relations at first . Then , elaborate the requirements to the main body when the principle applies to tax law .

纳税人税权是指在税收法律关系中，纳税人所享有的与纳税义务相对应的税法权利。

Taxpayer 's tax right means in the legal relation of the tax revenue , the right of tax law profit corresponding with obligation to pay tax that the taxpayer enjoys .

对我国税收法律关系中的一些传统观念之检讨从税收法律制度的视角看政府与纳税人的关系

Probing into some traditional conceptions of the taxation law relations in our country ; On the Mutual Relationship between the Government and the Taxpayers from a Perspective of Tax Law System

并且对税收法律关系的内涵进行了分析，认为税权控制体现了公法私法化的趋势，是法律社会化的结果。

This paper argues that the control of tax right is a trend of the integration of public law and private law , and it is the result of socialization of Law .

自税收法律关系被界定为公法上的债权债务关系之后，借助私法的视角来研究税法更是成为一种全新的思路。

Since the tax legal relations are defined as the relationships between credit and debt of public law , to study lax law in the perspective of private law has been a brand-new thought .

与税收法律关系同样都为税法学的基本范畴，但税收法律行为的研究在传统税法学理论中却付之阙如，本文即对此作出了探索性的研究。

Because of the lack of legal act in tax law in Chinese traditional tax law research , author starts to study it , which is the same basic category as the legal relations of tax .

税收法律关系是税法理论的基石，但是学界对税收法律关系的主体、范围等问题始终未达成统一意见。

Currently , the academic circles have different views on the relationship of tax law relationship which is the foundation of legal theory . The topic legal nexus includes the subject and the scope and so on .

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 .

是以，对于作为私法上的帝王条款诚实信用原则能否引进税法从而更好地调整税收法律关系，指导税收征纳双方更好地行使权利和履行义务便成了一个问题。

So , can the principle of good faith be applied in tax law to adjust legal relationship in the tax revenue and guide tax authorities and taxpayers exercise the right and fulfill the obligation well , this becomes a problem .

最后本文最核心的部分，也是本文的独特之处，就是进一步阐述了诚信原则对税收法律关系主体的要求，并就税法上诚实信用原则的完善提出了可操作性的意见。

Finally , this paper core part , also be this distinctive place , is further expounds the requirement of principle to tax legal relationship , and propose operability opinion on how to perfect principle of good faith in tax law .

传统税法理论普遍认为，税收法律关系主体的权利义务具有不对等性，即征税机关只有征税的权利，纳税人只有纳税的义务。

The traditional theories in tax law thinks the rights and duties of subjects in the legal relationship of revenue are opposite , that is , the revenue administration has the rights of levying tax while the taxpayer has just the duties of paying tax .

然而，如果将税收法律关系置于债的关系中去研究就会发现，无论从理论基础、法律依据还是实际操作等方面，都很难得出税收应当优先于一般债权的结论。

If you research on the tax law relations from the credit relations ' perspective , you would find that it is very hard to conclude that tax right is of priority over the general right of credit , whether based on theory , law , or practical operation .

税收征纳法律关系的法理解析

The Legal Relationship in Taxation

按照现代税收债务法律关系学说，税收债务依课税要素的满足而成立，纳税义务人有按照税法规定办理纳税申报，宣示其具体纳税义务量的义务。

According to modern taxation law thesis , the relationship between the nation and the taxpayer is a legal relationship of debtor and creditor , the taxpayer - being the debtor has the obligation to file the tax report and declare the amount of tax due .

这一原则要求立法者不仅要衡量不同纳税义务主体的经济承受能力，还要在税收权力的配置以及税收法律关系的实现方面做到公平、平等。

This principle requires that legislators should not only measure the different affordability of taxpayers , but also make the arrangement of powers to tax and the legal relationship of taxation fair and equal .

第二部分对税收基本法的调整对象&税收法律关系进行分析，主要包括其含义、构成要素和本质。

The first part is the definition and analysis of taxation basic law .

通过辨析现行税收理论的提法，提出税收法律关系的特点应该是：以经济基础即生产力（纳税人）为主体；

Characteristics of the relationship in tax law : It is based on economic relationship ;

税收法律责任的类型取决于对税收法律关系的定性与认识。

The type of tax liability depends on knowledge and qualitative of taw legal relations .

税收法定主义与诚信原则是调整税收法律关系主体的两个不同的主张或准则。

Tax legalism and the principle of honesty and credit are two different opinions or standards to adjust the subject of the tax law relations .

税收债权债务理论的引入，使税收法律关系被界定为债权债务关系。研究结果表明，危害贵州省小麦的病原丝核菌至少有两种，一种是R。

The introduction of theory credit and debt in taxation has led to the result that the legal relationship in taxation is defined as one between credit and debt . One is R.

根据税收之债的理论，国家与纳税人之间的关系是债权人与债务人之间的对应关系；因此税收法律关系是一种公法上的债权债务关系。

According to the point of the tax debts , the relationship between the state and the taxpayer is the correspondence relationship between the creditor and the debtor . Therefore , the tax law relationship is a public law relationship between credit and debt .