摘要
税收之债的消灭时效是税收债权消灭的重要原因,对于督促税收债权人及时行使债权、保护纳税人权利、建构稳定和谐的税收征纳关系具有重要意义。税收债权的消灭时效包括确定时效和征收时效两类,其内容涉及时效的性质、期间长度、期间起算、中断和中止、期间届满的法律效果等问题。我国税法对税收债权的消灭时效制度规定很不健全,应当借鉴他国立法例和国际经验,通过制定税收通则法等途径尽快予以完善。
The extinctive prescription of tax debt is an important casuse for the termination of tax debe, and is significant for urging tax creditors to exercise creditors＇ rights in time and protecting taxpayers＇ rights as well as establishing a stable and harmonious tax relation between the taxpayers and leviers. The extinctive prescription of tax debt includes ascertaining prescription and collection prescription, which involve the characteristic of the prescription, the length, the starting point, the intermit, and the pause of the period, and the legal effect of the expiration. China should use for reference the legislation examples of other countries and the international experience to perfect the present system of extinctive prescription of tax debt through the legislation of general rules for taxation and the other means.
出处
《法学研究》
CSSCI
北大核心
2007年第4期55-68,共14页
Chinese Journal of Law
基金
中国政法大学校级人义社会科学研究项目"中国税收通则法立法基本问题研究"的阶段性成果。
关键词
税收之债
消灭时效
税收债法
税收通则法
tax debt, extinetive prescription, law on tax debt, General Rules or Taxation
