税收合同的性质辨析

An Analysis of the Properties of Tax Contract

税法上虽然以税收法定主义为其最高原则,但税收合同的存在有其合理性,前提是不能消除法定的纳税义务。因为税收合同具有经济目的,主体一方恒定是代表政府的征税机关,个别利益和由政府代表的整体利益并重,体现经济法的"纵横统一"思想,税务机关具有主导性,体现了经济法的动态的实现机制,因而从其性质上应归为经济合同。税收合同又有其自身的特点,如其有限的合意性、没有具体的对待给付从而不表现为对价的关系、不受商事和经济规律的支配、合同的基本条件或主要条件并非是由政府规定的、主要体现税收效率原则。

Although the top rule of tax law is that taxation is prescribed by law, the existence of tax contracts is justified and the prerequisite is that the obligation of paying taxes can not be exempted. It is because the subject of contract is the tax authorities, which emphasize both the individual interest and collective interest. Tax contracts reflect the idea of dynamism and unification. The tax authorities play the leading role and is the dynamic mechanism to carry out economy law. Therefore, tax contracts can be classified as the economic contracts. However,it has its own characteristic as well.