摘要
"有奖发票"是我国税收征收管理的一种新方式,因此,"有奖发票"的法律性质尚未明确。"有奖发票"是行政行为,而非民事行为;"有奖发票"不同于行政奖励,是行政指导行为,税务机关的兑奖行为属于行政事实行为。明确其法律性质对于行政相对人权益的保护是重要的。
“Scratch - and - win invoice” is a new mode of Chinese tax administration. Therefore, its legal nature is not clear. “Scratch- and - win invoice” is an administrative action rather than a civil action. Furthermore, as a kind of administrative guidance, it is different from administrative reward. The action of cashing “scratch - and - win invoice” by the taxation authorities should be taken as an administrative factual action. It is important to clarify the legal nature of “scratch- and- win invoice”. so as to protect the rights of administrative counterpart.
出处
《行政法学研究》
CSSCI
2008年第3期43-49,共7页
ADMINISTRATIVE LAW REVIEW
关键词
有奖发票
法律性质
行政行为
行政指导
行政事实行为
Scratch - and - Win Invoice
Legal Nature
Administrative Action
Administrative Guidance
Administrative Factual Action.
