税收法律行为初论

与税收法律关系同样都为税法学的基本范畴 ,但税收法律行为的研究在传统税法学理论中却付之阙如 ,本文即对此作出了探索性的研究。本文首先界定了税收法律行为的概念 ,并确定了其较为重要的种类划分 ;然后 ,通过对税收法律行为与行政法律行为以及私法法律行为之间关系的分析 ,明确了税收法律行为的公、私法交融的性质特征 ,并着重以契约行为为例加以进一步的说明 ;最终 ,将税收法律行为与税法上的事实行为一起 ,初步构建了税法上行为的体系。

On the Legal Act in Tax Law

Because of the lack of legal act in tax law in Chinese traditional tax law research, author starts to study it, which is the same basic category as the legal relations of tax. First, the article defines the concept and some important kinds of the legal act in tax law. Second, the article points out that the legal act in tax law has the combine with public law and private law as its character by analyzing its relationship with legal act in administrative law and legal act in private law, especially by taking the act of contract as an example. Finally, the author designs the system of act of tax law with two basic elements which are the legal act in tax law and real act of tax law.