論稅收征收管理中的撤銷權(quán)

摘   要

我國(guó)的稅法學(xué)是1門年輕的新學(xué)科，其研究力量仍非常薄弱，特別是對(duì)我國(guó)稅收撤消權(quán)制度的研究，有分量的研究成果更不多見(jiàn)。稅收撤消權(quán)來(lái)源于民法的債的保全制度，是為保障國(guó)家稅收利益而新引入到稅法的1項(xiàng)制度。稅收撤消權(quán)被引進(jìn)稅法以來(lái)，法律對(duì)這1制度的規(guī)范仍有待完善。本文在分析我國(guó)稅收征收管理法上的撤消權(quán)制度研究的基礎(chǔ)上，發(fā)現(xiàn)我國(guó)征收管理法上的撤消權(quán)制度中存在的問(wèn)題提出了自己的觀點(diǎn)。
關(guān)鍵字：撤消權(quán)；稅收債權(quán)；稅收撤消權(quán)制度；稅收征管法

Abstract

The right of rescission, an effective means to protect the creditor’s rights in private law, is now introduced into taxation law to protect the right of state as well as the general creditors’. We established this legal measure in the concerned laws and regulations, however, there are many questions, even bugs arising in the practice, and the laws and regulations about the means are far from perfect. This text based on the study of the right of rescission, to find the bugs of the practice, in order that we can make the system of the right of rescission of taxation law perfect.
Key words: The right of rescission; tax creditors’ right; the right of rescission on taxation; taxation law
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