论税收之债的溯及变更和消灭

税收为法定之债,于法律规定之税收构成要件充分时而发生,且在发生后原则上即具有不可溯及变更和消灭性。但在法定情形下,作为例外,对已经成立的税收之债可进行溯及调整。税收之债溯及变更和消灭的事由包括基础处理决定的作成、废弃或变更,法律行为的无效、撤销、解除、附条件的成就,形成权的行使,税收优惠条件的丧失,税收法律的溯及适用,强制执行的回转等。溯及调整税收债务,应遵循一般程序和特别程序的规定。

Retroactive Variation and Elimination of Tax Liability

Tax liability is a statutory debt existing where its requirements are satisfied. Abstractly, no retroactive variation or elimination is permitted once the debt is incurred unless otherwise provided by law. The cases that justify retroactive variation or elimination of a tax liability include, but not limited to, rendering, revocation or change of a fundamental decision, voidance or alteration, invalidation of legal behavior, cancellation, discharge, conditional incurrence, exercise of right of formation, loss of tax benefits, retroactive application of tax laws, and turning-round of enforcement. Retroactive variation and elimination of tax liability is subject to special as well as general procedural rules.