论我国的税权-经济法学专业论文.docxVIP

摘 摘 要 税法问题对社会的影响是』。泛、直接而具体的，是十分重要的分配法。而 ，-__●__-___一 税权问题则是税法问题的核心。如何合理地界定税权，有效、均衡地分配和协凋 税权，正是税法的重要任务。 税权理论对于正确处理中央与地方关系，保护国家税收权利与纳税人的权 ___●●___。一 利都有重要意义。本文拟从经济法的角度提出一种税权理论，以经济法的理念界 定税权的内涵与外延，并提出解决我国税权分配与协调的思路，将为我国财税体 制改革提供法律基础，为“依法治税”提供法律依据。 传统认识税权的方法主要有行政法观念的“权力说”和民法观念的“债务 说”，我国税法学者在研究税权时基本沿用了这两种方法。这两种方法也都有其 成功和不足之处。本文则以经济法公私交融、社会本位的理念将税权界定为权利 与权力的统一，在国家税收权力的背后是国家的税收权利，所以税权既有行政权 力的一面，又有民事权利的一面，是典型的经济法的概念。 -J_。。。。’一 在界定税权概念的基础上，分析了税权的组成及具体内容及确定税权的原 则，进一步运用法学理论探讨税权的分配与协调问题，并阐述了具体的协调方法， 提出了解决我国税权问题的政策建议。 AbstractTax Abstract Tax laws have great and direct influence on the social allocation system．And the right of taxation is the core of tax laws．How to appropriately appraise the right of taxation and to allocate and coordinate the right of taxation effectively and fairly are the important tasks oftax laws． The theory about the right of taxation has great significance for handling the relationship between the central and local governments and protecting the national taxational right and the the fight of the pax-payers．This paper is trying to provide a theory about taxation fight from the perspective of economic laws．The paper is also trying to analyze the connotation and features of taxation rights and provide ideas for handling the allocation and coordination of taxation rights．The paper will provide legal basis for China’s taxation reform and provide legal evidences for“harnessing taxation according to the law．’’ There are two kinds of theory of fight of taxation．One advocates that“taxation is power’；the other advocates that“taxation is right”，The two methods have been adopted by the Chinese taxation scholars．The two methods have their respective strong points and shortcomings．The paper is trying to give a definition about the fight of taxation from the perspective of economic law which is the unification of public law and private law．The standard of economic law is based on the benefit of society．So the right oftaxation is the unification ofpower and right．Thus，t