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行政规定干预民事法律行为的再思考——刍议税务机关“不给发票,可以拒付餐费”的规定
引用本文:田斐,田煜.行政规定干预民事法律行为的再思考——刍议税务机关“不给发票,可以拒付餐费”的规定[J].新疆警官高等专科学校学报,2005(3):43-45.
作者姓名:田斐  田煜
作者单位:1. 新疆警官高等专科学校,法律系,新疆,乌鲁木齐,830011
2. 新疆警官高等专科学校,学生处,新疆,乌鲁木齐,830011
摘    要:税务机关与经营者之间是行政管理关系.消费者和经营者与税务机关和经营者之间的关系是由两类不同的法律规范来调整的.前者是由民法调整;后者由行政法调整.民法与行政法的调整范围是具有根本区别的,税务机关作为国家经济执法机关,没有权力干涉平等主体之间的民事法律行为.

关 键 词:民法  行政法  权力  法治
文章编号:1672-1195(2005)03-0043-(03)
修稿时间:2005年6月5日

Reconsideration Administrative Regulation Interfere Civil Behavior--Modest Proposal on Rejecting to Pay for Lunch Regulation of Tax Office
Tian Fei,Tian Yu.Reconsideration Administrative Regulation Interfere Civil Behavior--Modest Proposal on Rejecting to Pay for Lunch Regulation of Tax Office[J].Journal of Xinj iang Police Officers’Academy,2005(3):43-45.
Authors:Tian Fei  Tian Yu
Abstract:The relationship between tax officer and runner are administrative management. That is two different law to regulate the Behavior of it, the former is to be adjusted by civil law , the latter is adjusted by administrative law. Civil law administrative law are different in the range of adjustment, tax officer as a enforcing law department of the national economy, it has no right to balance the civil behavior of equal corpus.
Keywords:Civil Law  Administrative Law  Power  Enforcing by Law  
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