关于“税权”概念的法律思考——兼与张守文先生商榷

Legal Pondering over the Concept of Tax Power──a discussion with Mr. Zhang Shou-Wen

税权的主体、标的和内容不具有同质性 ,难以总结出一般的特性和共性 ,只能对税权的各项子权利作个别的描述 ,所以无法将“税权”定位为所有税法权利的上位概念 ,而只能在非严格的意义上将其视为税收权利的简称。对任何法学概念 ,不管是借用概念还是固有概念 ,都必须严格界定其内涵与外延 ,不根据本学科内在发展规律的需要随意移植其他学科领域、特别是政治宣传领域的名词与制度 ,会造成学科理论基础的不稳定以及体系的紊乱 ,有碍于本学科的长远发展。

The subject, object and content of tax power are different. Because it is quite difficult to summarize their general features, the tax power cannot be defined as the above level concept of all tax powers. Any legal concepts, borrowed or inherent, should have strict internal and external content. The terms and systems should be transplanted from other academic fields according to the internal developmental demands itself; otherwise it will lead to the theoretical basis unstable and system in confusion. It is not beneficial for the subject to develop from a long-term point of view.