我国税权研究的实践论问题探讨

On Practice Research of Tax Power of China

"税权"研究已经成为我国税法研究的一条主线,但目前这一研究领域仍停留于定义的纷争阶段。要进一步深化税权领域的研究,我们必须在研究方法上另辟蹊径。税法实践论研究是以租税的法解释论、立法论所进行的研究,属于法律学或实用法学的领域。实践论不仅能够起到尽力维护纳税者人权的作用,而且以其为基础的税收债务关系说对税收权力关系说也是一大抑制。税法实践论研究在我国最突出的表现就是税法解释学的兴起,但无论是在纯粹税法学还是在税法解释学方面我国都还存在着实践论的误区。而进一步深化税权研究的一条行之有效的途径就是以税权法权论为基础展开税权的实践论研究。

The study of tax power has become a main line of our tax law research. However, this study is still at the stage of the dispute about its definition. In order to further deepen it, we must look for other ways. Legal practice of tax is the research of le- gal hermeneutics and legislation, and it is belong to the field of jurisprudence or practical law. Not only is legal practice able to play a role in trying to maintain the human rights of taxpayers, but also the taxing debt relation based on it is suppression to the taxing power relation. The most prominent manifestation of the study of tax law practice in china is the rise of tax law hermeneu- tics, but there are still some myths of legal practice in both of purely tax law research and tax law hermeneutics. An effective way to further deepen the study of tax power is to carry out legal practice based on legal rights of tax.