论税收的民事保护

税收是以民事主体的经济活动为对象课赋和征收的,此类经济活动首先应为民商法所规律,因此,税收与民事法律密切相关。从公法的角度,结合私法的理念,以“公法之债”、税收优先权、税收代位权、税收撤销权和税收担保制度为切入点,对税收的民事保护进行系统的研究,以期对我国的税收理论与实践有所裨益。

On Civil Protection of Revenue

Revenue is collected on the subject of civil principal's economic activities.Go without saying,these economic activities should be adjusted by civil law.So revenue is tied up with civil law.The paper starts by elaborating the "liability in public law",priority of revenue,subrogation of revenue,revocation of revenue and security system of revenue.Thus,it carries out a systematic research into the civil protection of revenue.We hope it will bestead the theory and the practice of revenue.