《中华人民共和国税收征收管理法》第五十条规定,税务机关可以依照《合同法》行使撤销权,称为税收撤销权。本文在分析税务机关行使撤销权的法律依据的基础上,对作为税收保全措施之一的税收撤销权的性质、成立要件、行使的方式及效果,进行了较为系统的论述和探讨。 Article 50 of the “Law of the People’s Republic of China on the Administration of Tax Collection” stipulates that tax authorities may exercise the right of cancellation in accordance with the “Contract Law” and call it the right of tax avoidance. Based on the analysis of the legal basis for the tax authority to exercise the right of revocation, this paper systematically discusses and discusses the nature of the tax avoidance right, the essential elements for its establishment, the mode and effect of the tax avoidance right as one of the measures of tax protection.