浅析抵销权在我国税法制度中的适用.pdf

内 容 摘 要 内 容 摘 要 税法作为国家征税之法及纳税人权利保护之法，在现代民主法治国家中居于 举足轻重的地位。但我国现行的有关税法学的著作、论文,包括税收立法实践中 所持有的观点基本上仍是传统的权力关系说的观点，这些理论和观点已经不能很 好的满足我国加入WTO的现实需要。本文以“税收之债”作为研究的逻辑起点， 阐释在我国建立税收抵销制度的必要性。本文的内容分五个章节展开： 第一章主要分为两部分，首先介绍私法中抵销的涵义及立法例，随后介绍了 税收抵销权的涵义、中外部分国家及地区关于税收抵销的相关法律规定。 第二章分两节，第一节简要分析了设立税收抵销权的理论依据，第二节分析 了设立税收抵销权的必要性。 第三章首先对税法的特征作一说明，其次从行使抵销权的主体、产生抵销权 的法律事实、目的、适用法律规范等方面较为详细地探讨、比较了税收抵销权与 私法抵销权的联系与区别. 第四章解析了可供抵销的税收债权与反对债权的范围，将可供抵销的反对债 权限定在同一税种内部。 第五章对税收抵销权的构成要件进行了讨论，将税收抵销权的构成要件归结 为纳税义务发生且确定、税收债权与反对债权均合法存在等。 关 键 词：税收抵销权；税收债权；反对债权 ABSTRACT ABSTRACT As the law of levying taxes and the law of protecting taxpayers’ right, Tax law plays a key role in modern democratic and legal states. But the basic concepts of our current works in relation to Tax Law are still the traditional power-relationship concepts. These theories and concepts cannot fully satisfy the practical needs of Chinese laws after China’s accession into WTO. The thesis illustrates the necessity of establishing tax set-off system in China, regarding debt of tax as the logical starting point of the thesis. The thesis contains five chapters: ChapterⅠ is divided into two parts, first part concerns the concept and related regulations of set-off in private law ,second part introduces the concept of set-off for tax and related rule of law in China and part foreign countries. ChapterⅡ mainly analyses the theory base and necessity of establishing tax set-off system. ChapterⅢ firstly explain the characters of Tax law , secondly some factors are discussed, including executive main body of right of set-off for tax collection, generating legal facts of right of set-off for tax, aims and applicable scope of law etc. thesis compare of relatio