| 论民法对税收撤销权的限制 |
| |
| 引用本文： | 汪华亮.论民法对税收撤销权的限制[J].云南大学学报(法学版),2006,19(5):13-17. |
| |
| 作者姓名： | 汪华亮 |
| |
| 作者单位： | 北京大学法学院 北京100871 |
| |
| 摘 要： | 在税法与民法关系的宏观视野之下,基于对税收撤销权引起的价值冲突的合理判断,应当对税收撤销权进行极为严格的限制,以维护私法自治、保障交易安全、保护善意第三人的利益。这种限制体现在税收撤销权的解释、要件和效力等方面。
|
| 关 键 词： | 税收撤销权 私法自治 交易安全 善意第三人 |
| 文章编号： | 53-1143/D(2006)05-0013-05 |
| 修稿时间： | 2006年4月11日 |
The Restriction of The Civil Law on the Rescission Right of Revenue |
| |
| Wang hualiang.The Restriction of The Civil Law on the Rescission Right of Revenue[J].Jorunal of Yunan University Law Edition,2006,19(5):13-17. |
| |
| Authors: | Wang hualiang |
| |
| Abstract: | If the relationship between the tax law and the civil law is considered carefully,and the pertinent con- flicts of value are judged reasonably,the rescission right of revenue should be restricted strictly in order to protect free- dom of civil behavior,guarantee trade security,and safeguard the interest of the well-intentioned third party.The re- striction covers the interpretation,elements and effect of the rescission fight of revenue. |
| |
| Keywords: | The Rescission Right of Revenue Freedom of Civil Behavior Trade Security the Well-intentioned Third Party |
| 本文献已被 CNKI 维普 等数据库收录！ |
|
