摘要
税收债务关系说的价值毋庸置疑,作为税法研究的新范式也极少人反驳。新征管法对债法制度的引入也印证了税收债务关系说时代的来临,但事实证明,引入的债法制度在税法实践中的效果并不理想,有的还可能很差。最主要的原因是一味照搬私法之债的内容,没有从理论上厘清这些制度的真正内涵及其在应用于税法时的限制条件。可考虑借鉴德国和克罗地亚的立法经验,将比例原则作为债法植入税法的一般规则,重新架构中国的税收债法体系以完善税收债务研究范式。
The value of relation theory of tax debt law relation theory is no doubt, as the new paradigm of tax law research rarely people retort. There are lots of debt system in the law of the People＇ s Republic of China Concerning the Administration of Tax Collection, Which confirm the era of tax debt law relation theory, but the fact proved, some system is not ideal from the debt law, some may also is very poor. The main reason is that we blindly copy the contents of the debt law, there is no theoretically clarify these system of the real meaning and applied to tax law in the restrictive condition. We can learn from the legislation expe- rience of Germany and Croatia. We can consider the principle of proportionality as general rule of debt law transplant into tax law, Furthermore, re- structure China~ tax debt law system to improve tax debt research paradigm.
出处
《法学论坛》
CSSCI
北大核心
2013年第3期155-160,共6页
Legal Forum
关键词
税收债法
债法植入
税法
比例原则
tax debt law
debt law transplantation
tax law
principle of proportionality
