论征税权扩张的法律规制

税权是税收法律关系主体在税收法律关系中依法享有的权（力）利,是税收权力和税收权利的综合或统一体。在以国家为主导而形成的税收法律关系中,其内容即是因税收征纳而形成的权利与义务关系。而征税权是国家税收权力的核心内容,为保护其实现,法律允许其在一定程度和范围上向第三人的扩张。

The Legal Regulation or the Expansion of the Power of Taxation

The tax right indicates that the tax revenue legal entity enjoys its due right(force) according to law in tax legal relations,which is an integrated or unified body to tax revenue right(force).In a country,that’s dominated by the formation of the tax law relations,its content is the relations between right and obligations formed in levying tax.The right to levy tax is the core content in the country’s tax revenue right,the law allows it to expand in some extent and scope to a third party for the sake of protecting and realizing it.