税收征纳法律关系的法理解析

税收征纳法律关系是发生在税收实体债务实现过程中征纳主体之间的权利 (力 )义务关系 ,是税法规范作用于税收征纳关系的过程和结果 ,它作为税法秩序的存在形态和税法的运行范畴 ,具有重大的理论与实践价值。通过对税收征纳法律关系的内在特质、多种类型关系的交织性进行详尽的法理分析 ,提出并论证了平衡精神和程序保障原则作为税收征纳法律关系本质的正当根据。

The Legal Relationship in Taxation

The legal relation of taxation collection-payer is defined as the right-duty relation between the taxpayer and the tax collector in the course of the obligation implementation of taxation entities,being both the process and result of taxation norms working on the activities of tax paying and collecting. It is highly valuable in both theory and practice as the existing form of taxation law order and the application categories of taxation law. This thesis gives a detailed analysis based on the theories of law for the nature,and the interweaving of various types of relations,of taxation collection-payer legal relation,putting forward and demonstrating that equilibrium and procedures guaranteeing principles shall be the right foundation of taxation collection-payer legal relation.