摘要
传统理论中,纳税人协力义务通常被理解为权力关系下的行政义务或者税收债务下的附随义务,但二者对于解释协力义务的本质内涵均具有一定的局限性。随着信息征管时代协力义务地位的愈加凸显,纳税人的遵从度已成为全球范围内税收征纳的共性问题。因此,从法理层面对协力义务的来源、正当性及法律性质进行深入探索,给后续协力义务的征管带来思考,是当下亟待解决的问题。
In traditional theories,the duty of taxpayers to cooperate is usually understood as the administrative obligation under the power relationship or the collateral obligation under the tax liability,but both of them have certain limitations in explaining the essence of the duty of cooperating.With the increasingly prominent status of the cooperative obligation in the era of information collection and management,taxpayer compliance has become a common problem of tax collection worldwide.Therefore,it is an urgent problem to explore the origin,legitimacy and legal nature of the cooperative obligation from the jurisprudence level,and bring the basic thinking to the collection and management of the follow-up cooperative obligation.
出处
《行政与法》
2018年第11期112-121,共10页
Administration and Law
基金
国家社科基金项目"数字经济时代增值税法的起草与设计研究"的阶段性成果
项目编号:17BFX201
关键词
协力义务
税收征管
税收债务说
权力关系说
财政宪法学
cooperative duty
tax collection and management
tax debt theory
power relations theory
fiscal constitution
