我国税收代位权诉讼研究

发布时间：2018-08-25 08:47

【摘要】：毋庸置疑,税法是属于公法范畴的,而现今大多数国家对于保证税收征收的实现也都选择了公法上的保护方式。但是在司法实践中,这种公法保护方式仍然存在着弊端。正是这种弊端的存在才使对税收征收的私法保护成为了必要的补充方式。因此,本文以税收代位权这种私法保护方式的理论渊源为分析框架的逻辑起点,论述了税收之债参照私法之债相关规定的合理性。税收是具有经济本质的,这种本质同时也表明了税收权力的债权属性。因此,税收公法之债的属性也决定了其同样应该具备债的一般属性,即依照债的相对性原则,税收只能约束税收法律关系的双方当事人。在一般情况下,纳税人会自觉缴纳税款,从而履行纳税义务。否则,税务机关将会采取税收保全或强制执行措施的方式来征收国家的税款。但是如果纳税人拒不缴纳税款,而又没有财产可供强制执行,那么税务机关就无法发挥税收保全措施和强制执行措施的效用,那么国家税收利益的保障也就无从谈起。所以,突破债的相对性,扩展税收之债的效力,对于保障国家税款的及时征收来说是很有必要的。然而,法律规定了税收代位权要通过诉讼的方式行使,所以国家税收征收的实现,以及纳税人和第三人合法权利的保障都与税收代位权诉讼有着密切的联系。但是公法之债毕竟不同于私法之债,如果我国税收代位权诉讼机械地套用民事诉讼法中关于代位权诉讼的相关规定,那么在司法实践中将会出现许多问题。所以要在结合税收代位权诉讼自身特点的基础之上,借鉴和改造民事诉讼中的相关规定,提出完善我国税收代位权诉讼的具体措施,从而建立良好的税收征收征管秩序,进一步完善我国税收的法制建设。
[Abstract]:Undoubtedly, tax law belongs to the category of public law, and most countries have chosen the protection method of public law to ensure the realization of tax collection. But in judicial practice, there are still drawbacks in this protection method of public law. Therefore, this paper takes the theoretical origin of tax subrogation as the logical starting point of the analysis framework, and discusses the rationality of tax debt referring to the relevant provisions of private law debt. In general, the taxpayer will pay the tax voluntarily to fulfill his duty of paying taxes. Otherwise, the tax authorities will take measures of tax preservation or enforcement to collect the state. But if the taxpayer refuses to pay the tax and has no property to be enforced, then the tax authorities will not be able to play the role of tax protection measures and enforcement measures, then the protection of national tax interests can not be discussed. However, the law stipulates that tax subrogation should be exercised through litigation, so the realization of national tax collection and the protection of the legitimate rights of taxpayers and third parties are closely related to tax subrogation litigation. There will be many problems in the judicial practice if the relevant provisions of the civil procedural law on subrogation are mechanically applied in the lawsuit of Tax Subrogation in our country. Specific measures, so as to establish a good tax collection and management order, and further improve the legal construction of tax revenue in China.
【学位授予单位】：中国计量学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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