税法中的合同法适用问题研究

Research on Application Problems about Contract Law in the Tax Law

伴随公法私法化理论的逐步成熟,税法中的合同法适用成为税收领域的前沿命题。合同法与税法虽为不同部门之法律,但税收债务关系理论实现了税法与合同法的契合,税法可适当借鉴合同法的管制资源。税法中合同法的适用主要涵盖税法上的契约自由、税法上的情事变更、税法上的预期违约这三大核心命题。结合中国税收征管改革的现实,需要从全面落实税收法定原则、保障税收执法公正和降低纳税人违约风险等方面加以谋划。

With the theory of privatization of public law gradually mature, the application of contract law in the tax law has become a frontier topic in the field of taxation. The contract law and tax law are subject to the laws of different departments, but the theory of tax debt relation can realize the union of them, tax law can draw lessons from the regulation resources of contract law appropriately. Contract law in the tax law applicable mainly covers the tax law on freedom of contract, the changed circumstances of the tax law, tax law on the anticipatory breach of the three core propositions. Combined with the reality of China~ reform of tax collection and administration, we should try to plan from the full imnlementation of the tax legal principle, the security tax justice and reducing the risk of default, etc.