“税收债务关系说”之否定

Negation of Tax-debt Relationship Theory

近年来国内财税法学界普遍认为,建立于社会契约论及税收交换说基础上的"税收债务关系说"为我国财税法理论与立法提供了新的视野与路径,为人们重新诠释征纳税双方的权利义务内容提供了依据;但如同社会契约论"不是一种历史的真实,而是一种逻辑的真实"一样,建立于社会契约论假设基础上的税收债务关系也是一种理论假设,客观上税收法律关系中的权力(权利)义务的平等、等价是不存在的。"税收债务关系说"无法为构建公共财产法律制度提供理论依据。将人民与国家间宪法性税收法律关系定性为委托代理契约关系更符合历史真实与现今客观真实,更具有逻辑上合理性。

In recent years,the domestic tax law field has been holding the view that the Tax - debt Relation- ship, which is based on the Social Contract Theory and Tax Exchange Theory, has offered a new prospective and way for domestic fiscal and tax law theory and legislation;it has also provided new ground for the content regarding the fights and responsibilities of tax gatherers and tax payers. But just as that ＂Social Contract Theory is not a historic reality but a logical reality＂, the tax -debt relationship theory, based on the Social Contract Theory, is also a theo- retical assumption. Objectively speaking, there is no such thing as equal fights and responsibilities or equal price. ＂Tax - debt Relationship Theory＂ cannot provide theoretical basis for public property law. Defining the constitution- al tax relationship between people and the country as an entrustment contract relationship is more fitted to historical and present reality. It is also a logical one.