论税权二元结构及其价值逻辑

The Dualistic Structure and Value Logic of Tax Power

目前学界关于税权概念存在着一些争拗,而税收债权论和社会契约论的引入和运用,有助于对税权内涵及其本质的深层解构。显然,税权作为国家税权力与纳税人税权利的统摄,并非仅仅是一种语义上的概括,而是税权力与税权利互为债权债务关系表里的必然,其主体不仅包括行使税权力的国家,还包括授权国家行使税权力的纳税人,而且始终以保障纳税人权利的良好实现为依归。本文试图运用税收债权债务论和社会契约论来分析税权的概念和内涵,澄清税权的外观结构与内在本质,进而揭示宪政语境下税权结构生成的价值逻辑。

The introduction and application of the theory of tax as creditors' rights and social contract help to make deeper deconstruction on the connoation and essence of tax power,even though there are many divergences about the connoation of tax power.Obviously,taxing power,as the power unifying the national tax power and tax rights of taxpayer,is not only a summarization on semanteme,but the certainty of the taxing power and tax rights as debtor-creditor relationship reciprocally.Its subject contains not only the nation officiated taxing power,but the taxpayer who authorizes the nation to officiate taxing power,which aims at guaranteeing the implementation of tax rights of taxpayer.Accordingly,I would apply the theory of tax as creditors' rights and social contract in this paper to analyze the connoation and essence of tax power,to clarificate the surface structure and inner essence of tax power,and then reveal the value logic of the generation of the structure of tax power on the context of constitutionalism.