刍论“纳税信托说”

A Tentative Analysis on the Essence of Tax Legal Relationship:Another Point of View

本文梳理了界定税收法律关系性质的几种主要观点,认为这些观点在一定程度上揭示了税收法律关系的性质,但都存在一些缺陷。在"纳税投资论"的基础上,提出了"纳税信托说",认为税收法律关系本质上是一种法定的信托关系。

The on the essence of and government. It paper summar tax legal relati then presents holds that the essence of tax lega trust. The paper argues that this beneficial for the construction of China zes the main viewpoints onship between taxpayers a new stanapoint which relationship is a kind of new stanapoint will be a harmonious society in China.