略论税收债权

Analyses of Tax Debit

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。

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.