中国税法私法化研究

发布时间：2018-02-12 16:31

本文关键词： 税法私法制度移用　出处：《吉林大学》2005年硕士论文　论文类型：学位论文

【摘要】：中国税法私法化就是将私法精神渗透于税法,使我国税法与市场需求相契合。中国税法私法化是税法理论的创新,不仅涉及税法理念的转变、理论层面的整体思考,而且涉及制度层面的设计。本文通过对公法与私法的比较,以及公法私法化的法理分析,找出税法作为公法与私法在许多方面存在的共通性。由此得出结论:税法在其发展过程中可以吸收私法的精神,在立法中引进私法的有关规定以增强税法的调节功能。文章进一步从四个方面对当今中国税法私法化趋势进行探讨,即课税理论依据私法化,税收法律关系私法化,税法概念私法化以及税法制度规范私法化。文章侧重于私法制度移用到税法后的法律性质定位、税法与私法的法律冲突与协调等方面分析论证,探求中国税法私法化价值和方法,促进我国税法制度的完善。
[Abstract]:The private law of Chinese tax law is to permeate the spirit of private law into the tax law, so that the tax law of our country meets the market demand. The private law of China is the innovation of the theory of tax law, which involves not only the transformation of the idea of tax law, but also the whole thinking of the theory level. And involve the design of system level. Through the comparison between public law and private law, as well as the legal theory analysis of public law and private law, this paper finds out the commonality of tax law as public law and private law in many aspects, and draws a conclusion that tax law can absorb the spirit of private law in the course of its development. In order to enhance the regulating function of the tax law, the article further discusses the trend of the tax law in China from four aspects, that is, the taxation theory is based on the private law, and the taxation legal relationship is privatized. This paper focuses on the legal nature of the private law system, the conflict and coordination between the tax law and private law, and so on. To explore the value and method of private law of Chinese tax law and promote the perfection of tax law system in China.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.22

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