税法与私法关系探源——对(私人)财产权的确认和保障

On the Relationship between Tax Law and Private Law: Affirmation to (Private) Property Rights

本文认为,中国传统税法研究过于强调税收的“权力性、强制性与无偿性”,因而使税法异化为侵犯(私人)财产权的“侵权法”,与作为“维权法”的私法形成对立。然而,从依法治国之宪法意旨和市场经济的内在要求来看,税法与私法本质上应为统一,并具有内在、广泛的联系,其本源就在于“对(私人)财产权的确认和保障”。

The Chinese traditional tax law research emphasizes the tax's characteristics of 'Power,Force and No- re-pay'.This and alienates the tax law to 'tort law' violating private property right. In that case,the tax law conflicts with the private law that is regarded as law of maintaining right. However, the rule of law and the market economy requires that the tax law and the private law should be unified essentially, furthermore, these two kinds of law should have inherent and various relations with the common origin of confirmation and protection of private property right.