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传统的法理学以权利义务为核心解释法现象、研究法学说。权利义务法理学把权利义务视为最重要的法现象,以权利义务为研究的逻辑起点,并依此确定法学的对象及范围。但是权利义务法理学并不是十全十美的,它无法解释很多法现象,只能逡巡于表面。它无法涵盖权利与权力的关系,权力与权力的关系,也就无法解释税权中包含的重要关系―税收权利和税收权力的关系,税收权力和纳税人权利。有鉴于此,不同于传统法理学的分析方法的引入具有一定的必要性。这个分析方法便是以权利和权力为最基本研究对象和分析起点的法权中心主义分析方法。
The traditional jurisprudence takes the rights and obligations as the core to explain the phenomenon of law and studies the theory of law. Rights and obligations Jurisprudence regards rights and obligations as the most important phenomena in law, rights and obligations as the logical starting point for the study, and the object and scope of Jurisprudence accordingly. However, the jurisprudence of rights and obligations is not perfect. It can not explain many legal phenomena and can only be on the surface. It can not cover the relationship between rights and power, the relationship between power and power, and can not explain the important relations contained in the tax power - the relationship between tax rights and tax powers, tax powers and taxpayer rights. In view of this, different from the traditional jurisprudence analysis of the introduction of a certain necessity. This method of analysis is based on rights and power as the basic research object and analysis of the starting point of the method of legal analysis.