征税权扩张与第三人财产权的保护

征税权扩张是应对纳税人独立财产权的必然选择。征税权扩张的合法性来自征税权本身的合法性及其必需性、纳税人财产权的受限制性以及宪法和法律对征税权扩张的限制。协调征税权扩张与第三人财产权的冲突应当严格遵循获利原则、过错原则与限度原则。我国已经确立征税权扩张与第三人财产权保护制度,但仍有必要进一步予以完善。

The Expansion of Tax Right and the Protection of the Third Party's Property Right

The expansion of tax right is a must choice of tax payer's property right.The legalization of expansion of tax right is derived from taxation itself and its inevitability,the limitation of tax payer's property right,and the limitation of constitution and laws.To resolve the complication of the expansion of tax right and the third person's tax right must follow the principle of profitability,strict liability and limitation.Chinese government has already constructed the expansion of tax right and protection of the third person's property systems but require further improvements.