略论税收债权

税收债权债务理论的引入,使税收法律关系被界定为债权债务关系。然而,税收债权作为公法之债,毕竟有不同于一般债权的特性。为使税收制度理论与实务不断完善,必须正确界定税收债权与一般债权的区别,同时构建相关的制度以确保税收债权的实现。

Analyses of Tax Debit

The introduction of theory credit and debt in taxation has led to the result that the legal relationship in taxation is defined as one between credit and debt.However,tax credit,as a liability owed by law,is different from the characteristis of credit in its usual sense of the word.To have a sound theory of taxation system and a better practice in tax levying,a clear distinction between tax credit and the credit as a general term has to be made.Furthermore,a necessary system should be established to secure the actualization of tax credit.