税务行政处罚的法理探析

法学意义上的税收是一种金钱给付关系。关于税收的法律关系性质有权利关系说和债务关系说两种观点,不同观点之下对于税务行政处罚的法理有不同的分析。事实上,国家和纳税人之间是一种公法意义上的债权债务关系,税务行政处罚是国家对纳税人不按时履行税收合约的一种惩罚。

The Legal Discussion on the Executive Punishment of Taxation

The taxation on law is the money relationship between offering and paying.The nature of law on Taxation has two opinions;the theory of authority relation and the theory of debt relation.There are different analyses on the executive punishment of taxation based on different opinions.In fact,there is a relation of obligation and debt between the government and taxpayers in public law,and the executive punishment of taxation is a punishment done by the government to the taxpayers who broke the tax contract.