【作者】 郭淑红；

【导师】 李平；

【作者基本信息】 四川大学 ， 法律， 2003， 硕士

【摘要】 当前，税收机关进行税收征收管理的法律依据，主要就是《税收征管法》，这是我国实行依法治税的一部综合性法律，是税法中的基本法。这部法律对于保障国家税收、维护纳税人合法权益、促进税收征管科学规范，曾经起到了并正在起着积极的作用，尤其是对民法债权制度等私法制度的借鉴为税收征管法作用的充分发挥提供了广阔的发展前景。税收债权债务关系说的提出，为税法对私法概念的借用，也为税收征管法中私法措施的存在提供了一个强有力的理论支撑，为私法措施的适用指明了方向。目前，税收征管中已借鉴不少私法措施。本文拟从税收征管私法措施的适用入手，围绕加强税收征管、规范征纳行为以保障国家税收及纳税人权益实现而进行探讨，并在此基础上提出建立税务诉讼之构想，试图进一步完善税收征管制度乃至税法体系，以适应市场经济发展需求。 本文共分四章十二节，第一章序言，概述《税收征管法》的演变及主要特点，由此引出私法措施的缘起——税收债务关系说的提出；第二章私法措施，主要就税收担保、税收代位权、税收撤销权这三种私法措施进行阐明；紧接着第三章私法措施的适用，着重就新《税收征管法》中税收担保、税收代位权、税收撤销权等私法措施的适用及其问题进行探讨，这是本文的关键所在；第四章构建税务诉讼，在前文探讨的基础上，主要本着考虑如何解决私法措施适用中的问题，分别从建立税务诉讼的必要性、税务诉讼的作用、税务诉讼的具体设计思路来探讨构建税务诉讼，这是本文的宗旨所在。 税收是对纳税人财产权的否定和剥夺，税法的职能究竟是为征税权力的运作提供法律依据，使其具备合法的外衣，还是为了防范权力的滥用，保证纳税人牺牲的实质公平，这实际上有关税法学的立场。站在不同的立场上，税法学可以构筑出不同的理论体系和规范制度，也只有具备鲜明的立场，税法学才能对实践中各种各样的税收问题提供及时准确的解决方案，税法学应该以自己独特的研究方法和研究视角来解决税收立法、执法和司法过程中的现实问题。由此，新世纪中国税法学需要明确自己的立场，那就是确保国家财政收入和经济的高效运行，同时兼顾纳税人权益的保护，这既是民主法治思想的要求，也是市场经济的需要。本文正是在这种思想立场的指导下，主张从税收债权债务关系出发，在研究中注重税法规范的实际运用，推行税收债权债务关系，借鉴私法理论，设计税法制度，完善税收征管的程序约束，以缩小纳税人的自由空间，便利税种的开征和税款的征收。更多还原

【Abstract】 Nowadays, in most cases, revenue collection and administration is carried out according to the law "collection and administration law of revenue", a general law used to manage revenue in our country , the basic law in revenue laws , The law plays an active part in ensuring national revenue, guaranteeing taxpayer’s rights and interests, normalizing revenue collection and administration, and especially opens up prospects of further development for making full use of "collection and administration law of revenue" by referring to system of private law, such as system of creditor’s right in civil law. The emergence of the theory about the relation between revenue creditor’s rights and revenue debt, provides powerful theory support for referring to the concept of private law for revenue law, for the existence of private law measures in "collection and administration law of revenue", and gives application of private law measures a clear direction. Now, several private law measures in the revenue collection and administration have already been used for reference from civil law already. The paper intends to set about application of several private law measures in the revenue collection and administration, and around enhancing the revenue collection and administration, normalizing behavior of levying taxes and paying taxes, then guaranteeing the national revenue and taxpayer’s rights to realize but to proceeding study. On this foundation, the author further brings up design about establishing the tax administration litigation, tries to consummate the revenuecollection and administration and the tax law system farther so as to make it adapt to the market economy development.The paper contains four chapters and twelve sections, chapter 1 preface, provides an overview of the history of "collection and administration law of revenue" and its major characters firstly, then elicits origin of private law measures- the emergence of the theory about the relation between revenue creditor’s rights and revenue debt. Chapter 2, representation of several private law measures, primarily elucidates three private law measures, including revenue guarantee, substituting revenue for creditor’s right, and revenue repeal right. Then, chapter 3, application of several private law measures, is focused on the application and problem of private law measures such as revenue guarantee, substituting revenue for creditor’s right, and revenue repeal right in the new "collection and administration law of revenue", That is the key in the paper. On the basis of chapters above, chapter 4, settling the problems for private law measures-to conceive the tax administration litigation, is primarily concerned with how to resolve the problems in application of private law, and presents several viewpoints on conceiving the tax administration litigation from the necessity of constructing tax administration litigation, the function of tax administration litigation, and the design of tax administration litigation, that’s the major aim of the paper.Revenue collection is a way to deprive taxpayers of their property. The function of revenue law, whether providing law basis for the operation of the power of levying tax to make it legal or preventing the power from abusing so as to ensure the factual fair for taxpayers who make sacrifice, in fact, is in the position of revenue law. Moreover, in different positions, revenue law can construct different theories and regulations, and only having definite viewpoints can revenue law provide right resolution in time for all kinds of revenue problems in practice. In general, revenue law should resolve problems in reality in the process of lawmaking , executing and judicature on revenue by its own special research methods and research views. Therefore, in the new century, China revenue law need make its own position clear, that is, to ensure national revenue and efficient operation of the economy, andmeanwhile guarantee taxpayer’s rights and interests. This is not only the demand of democracy, but also the demand更多还原