论税收之债的确认

税收之债的确认是指依法享有税收确认权的主体对纳税人的法律地位、税收法律关系或税收法律事实进行甄别,给予确定、认定、证明(或否定)的行为。二战以后,在税收之债的确认原则上,出现了由课税机关中心主义向纳税人中心主义转变的发展趋势,具体表现就是普遍确立了纳税申报制度。我国现行税法主要规定了纳税人自主确认、行政确认和司法确认三种税收之债的确认方式,但从实际执行的效果来看,这方面的制度尚需进一步完善,而完善的方向就是在根本依赖全体纳税人纳税意识普遍提高的基础上,确立真正意义上的民主纳税制度。

On the Validation of Tax Obligation

The so called validation of tax obligation means that the legal status, tax law relations or tax law facts of taxpayers are distinguished, validated, and proved by the legal subject of tax validation. After the second world war, the development tendency of changing from the center of the tax authorities to the center of taxpayer appears in the principle of validation in tax obligation, and the concrete fact is the universal establishment of tax payment system by self-verification. There are three kinds of validation ways of tax for our current tax law, taxpayer＇ s self-confirmation, administrative confirmation and judicatory affirmation. But from the actual effect, there are still some problems in system to be resolved, and the improvement direction is to establish a real democratic tax payment system based on the improvement of taxpayer＇ s tax consciousness.