税收撤销权性质研究

On the Nature of the Revocation of Tax right

税收撤销权制度是我国税法规定的一项新制度,但是该项制度的性质为何却很少有人研究。税收法律关系是权力关系与债务关系的统一,税收撤销权从性质上讲,与传统民法上的撤销权既有相同之处又有所区别,它是为了保全税收这一公法之债的撤销权,是实体法权利与程序法权利的统一,是只能通过司法途径才能行使的实现公法之债的形成诉权。

The tax revocation is a new system in our tax laws, but few people observe its nature in our country, there is no clear prescription in the contract laws and the tax laws of China about the nature of the right of evocation. This article thinks that the nature of the tax revocation is a combination with the substantive right and the process right, which differs from the right of traditional civil law, its nature is the right of formation suit.