略论民法基本原则的税法适用

民法与税法作为两个性质截然不同的法律部门,在立法本位、调整对象、调整方法及责任承担等方面存在差异。但税收法律关系的公法之债性质,使民法与税法存在诸多联系。在税法立法本位转变为在实现国家公共职能的同时,充分保障纳税人权利的前提下,运用民法平等、意思自治、公平、诚实信用、公序良俗以及禁止权利滥用等基本原则指导税收法律关系,成为公私法融合大趋势下税法领域研究的新课题。

The Civil Law Basic Principle is Suitable for the Research of Tax Law

As two very different types of civil and tax laws,there are differences based on legislation and the targets,and the responsibility and commitment adjustment method.But the tax revenue legal relationship debt of nature public law,causes the civil law and the tax law has many relations.Legislative based in the tax law changes in the national public functions,but also to fully protect the rights of taxpayers,under the premise of using civil equality,autonomy,fairness,honesty and credibility,public order and good morals and the prohibition of abuse of rights and other basic principles of tax law,public and private law as fusion trend research in the field of tax law issues.