| 避税权的法律性质及规制 |
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| 引用本文： | 王超. 避税权的法律性质及规制[J]. 河北理工大学学报(社会科学版), 2007, 7(4): 32-34 |
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| 作者姓名： | 王超 |
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| 作者单位： | 安徽大学,法学院,安徽,合肥230039 |
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| 摘 要： | 从历史演变中考察避税的概念,从而得出避税权的含义;同时从法理、税收法定主义及纳税人权利三个方面来界定避税权的法律性质具有合法性,最后从权利义务的一致性、权力与权利的博弈的角度来阐述对避税权规制的必要性,进而提出规制的方法。
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| 关 键 词： | 避税权 合法性 税收法定主义 |
| 文章编号： | 1673-2804(2007)04-0032-03 |
| 修稿时间： | 2006-06-12 |
Right of Tax Avoidance''s Law Nature and Statutory Regulation |
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| WANG Chao. Right of Tax Avoidance''s Law Nature and Statutory Regulation[J]. Journal of Hebei Polytechnic University(Social Science Edition), 2007, 7(4): 32-34 |
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| Authors: | WANG Chao |
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| Abstract: | evolves the concept from the history which inspects tax avoidance,but obtains the meaning of right of tax avoidance,meanwhile from the legal principle theory of law,the tax revenue legal principle and the taxpaver right three aspects limits tax avoidance the power legal nature to have the validity,finally from the right duty uniformity,the authority and the right gambling angle elaborated to tax avoidance to the power rules and regulations necessity,then proposes the rules and regulations method. |
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| Keywords: | right of tax avoidance legality tax revenue legal principle |
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