试论“有奖发票”制度中三方法律关系的性质——兼与李燕女士商榷

On the legal Nature of the Tripartite Relations in "Scratch-and-Win Invoice"——Also a Deliberation with Miss Li Yan

"有奖发票"在我国有些省市发展迅速,但在全国尚未形成统一制度,学界对其法律关系的性质认识不一,其法律关系涉及三方。税务机关和经营者之间是行政法律关系,具体来讲是行政征收关系。经营者和消费者之间是经济法律关系。税务机关与消费者之间,"有奖发票"本身是行政指导行为,"兑奖行为"是行政行为。

＂Scratch-and-win invoice＂ in some provinces and municipalities in China has developed rapidly, but not yet form a unified national system. The understanding in the academic community to the nature of the legal relationship is different, there are tripartite legal relationships. Tax authorities and operators are the administrative legal relationship, specifically, it is administrative the collection relationship. Operators and consumers are Economic-law relationship. Tax authorities and consumers are the administration-guidance relationship, ＂bonus payment behavior＂ is administrative action.