| 公法视角下的税收撤销权制度解构 |
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| 引用本文： | 张瑞琰.公法视角下的税收撤销权制度解构[J].税务与经济,2007(5):76-80. |
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| 作者姓名： | 张瑞琰 |
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| 作者单位： | 西南财经大学,财税学院,成都,610074 |
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| 摘 要： | 现行《税收征收管理法》从《合同法》中移植了撤销权的概念,从而将这种民事制度引入了公法领域。为了深刻理解这一制度在税法中的意义,应在厘清债法中关于撤销权原理的基础上,对税收撤销权的内涵、构成要件、行使方式、效力等问题进行分析。
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| 关 键 词： | 税收撤销权 债权 效力 |
| 文章编号： | 1004-9339（2007）05-0076-05 |
| 收稿时间： | 2007-05-15 |
| 修稿时间： | 2007年5月15日 |
Analysis of Revocable Right on Taxation in the View of Public Law |
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| Zhang Rui-yan.Analysis of Revocable Right on Taxation in the View of Public Law[J].Taxation and Economy,2007(5):76-80. |
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| Authors: | Zhang Rui-yan |
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| Abstract: | The Law Concerning the Administration of Tax Collection absorbed in the concept of revocable right from the Contract Law,and consequently this civil system was led into the field of Public Law.For the purpose of understanding the significance of this system in Tax Law,we should analyze the feature,construction element,mode of using and effects on the basis of revocable right principle in the Law of Obligation. |
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| Keywords: | revocable right obligation effect |
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