摘要
由于具有显著的体系化效用,税权应当成为税法知识体系的核心概念。面对税法的体系化诉求,税权理论研究有必要在税权的基本形态、法理逻辑以及如何以税权概念为中心来设计和安排税法规范体系等问题上达成基本共识,税权规范构造则需在“国家税权利—纳税人税权利”和“国家税权力—纳税人税权力”范式框架内进行其内容的具体设计。税法法典化承载着实现税法体系化的时代重任,税权进入税法典体系可考虑从明确税权的法律概念与基本权能、构筑税权行使的一般规范以及确保税权与税法价值、税法基本原则等正当衔接三个方面入手展开整体构思。
Because of its significant systematization effect,tax power should be the core concept of tax law knowledge system.In the face of the systematization of tax law,it is necessary for theoretical research of tax power to reach a basic consensus on such issues as the basic form of tax power,legal logic and how to design and arrange tax law regulation system centered on the concept of tax power.The normative structure of tax power needs to be designed in the framework of“national tax right-taxpayer tax right”and“national tax power-taxpayer tax power”.The codification of tax law undertakes the task of realizing the systematization of tax law.The entry of tax power into tax code system can be considered from three aspects:clarifying the legal concept and basic power of tax power,building the general norm of exercising tax power,and ensuring the effective connection between tax power and the value and basic principle of tax law.
出处
《法学》
CSSCI
北大核心
2024年第4期178-192,共15页
Law Science
基金
江西省高校人文社会科学研究项目《税法体系化之基本问题研究--基于部门法理学的视角》(FX23101)的研究成果。
关键词
税权
税法体系化
国家税权
纳税人税权
税法典
tax power
systematization of tax law
national tax power
taxpayer's tax power
tax code
