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我国的财政收入主要依靠税收。因此,国家非常重视税款的征收入库,采取各种不同的方式来保护税收。根据法律规定,除了运用公法的方式保护外,还可运用私法的方式保护。文章从公法角度出发,以税收代位权制度、税收撤销权制度、税收优先权制度、税收担保制度为切入点,对我国税收的民事保护方式进行了系统的研究,以期对我国税收的理论和实践有所裨益。
Our fiscal revenue mainly depends on taxes. Therefore, the state attaches great importance to the tax collection and storage, take a variety of ways to protect the tax revenue. According to the law, in addition to the use of public law to protect, but also the use of private law to protect. Starting from the perspective of public law, the article makes a systematic study on the civil protection methods of China’s tax revenue with the tax subrogation system, tax avoidance system, tax priority system and tax guarantee system as the starting point, in order to analyze the theory and practice of China’s tax revenue Benefit.