论财产权与征税权的冲突与协调以权利权力性质的法律解析为视角.pdfVIP

26 12 Vol . 26, N o. 12 2 0 0 8 1 2 H ebei L aw S cience D ec . , 2 0 0 8 以权利( 权力) 性质的法律解析为视角 席晓娟 ( , 7 10063) : , ( ) , , , , , : ; ; ; ; : DF432 : A : 1002 3933( 2008) 12 0011 05 Conf lict and Coordination of Property Rights and the Right to Tax In the legal perspect i e of right ( pow er) for the analytical nature XI Xiaojuan ( Economic Law School, Northw est Politics and Law Uni ersity, Xi an 710063 China) Ab st ract: Pri ate property rights and the right to tax the country throughout the conflict has always been the state s tax. To property rights and the right to tax the analytical nature of the legal perspecti e, the nature of property rights and the right to tax pow ers to target and the nature of proof . Property rights and the right to tax in mutual conflict in th e real ization of their rights ( power) alue, and the real conflict is also a process of coordination of the tw o, right through the coordination of the tw o countries to achie e th e ultimate w inwin results with the people s. Not only protect pri ate property rights w ithout the taxpayer s right to tax the illegal in asion and th e country in accordance w ith the law trans ferring the property rights of taxpayers on the basis of material basis for its existence, so as to the taxpayers of public pro ision of public goods and ser ices, enhance the taxpayers public welfare. Key words: property rights; the right to tax; analysis of legal nature; conflict; coordination ! ∀ , ! ∀! ∀ ,