quot;权力关系说quot;与quot;契约关系说quot;辨析——基于对税收的本质和性质的理解.pdfVIP

第 26 卷总第110 期 科学·经济·社会 Vol. 26 , Sum No.110 SC皿NCE • ECONOMY • SOCIETY 2008 年第1 期 No.l ， 2佣8 权力关系说与契约关系说辨析 一…基于对税收的本质和性质的理解 程建华，武靖州 (阿南师起大学室主济与管理学院，河南新乡 453∞7) 摘 要:国家与纳税人之间是权力义务关系还是契约关系在理论界存在着很大争议。权力说认为，税收是阁家元 偿地参与级济单位或个人创造的阁民收入分配所形成的特定分自己关系，强调纳税人对国家课税的服从。契约说则 认为阁家与纳税人之间的关系，是交换关系、债务关系或者奖约关系。本文基于对税收的本质和性质的分 析，认为权力关系说正确地解释了税收的本质，契约关系说则更能够解释某些社会形态下税收的性质。在此 基础上，对税收的几个基本问题进行了辨析，并阐明了两种学说对我阔的现实意义。 关键词:权力关系;契约关系;税收的本质;税收的性质 中围分类号:阳10.42 文意编号:1α)6 -2815(2008)01 响。105 叩 04 文献标i只码:A Study on The Theory of Powerful Relation and Contractual Relation From the Perspective of Power and Contract CHENG }ian 叩 hua ， WU }ing 咄 zhou (Econom阳 α:nd Management Department , Henan Nonnal University , Xinxiang 453佣7. Chína) Abstract: There are two different perspectives about the thωretical interpretation of the tax , that is th日出eory of powerful relation and the theory of contractual relatíon. The fonner claìms that the tax revenue ìs a specific distributìon relatìon ìn which the state freely participates in the national íncome distribution created hy the economic unit8 or ìndividuals hy virtue of their political power. And the latter advocates that the relationship between the sta怡 and taxpayer is exchange relation幽 ship , debt relationship or contractual relationship. This paper analysises these two kinds of theory start with the interpreta- tion of the essence and nature of t卒， and holds that the theory of powerful relation correct1y interprets the essence