论税收契约的源流嬗变:类型、效力及实施机制

• 作 者: 蔡昌
• 机 构: 中央财经大学税务学院,
• 出 处: 税务研究
• 发表日期: 2012年06期
• 关键词: 契约 税收契约 法定税收契约 交易税收契约 实施机制 税收分配 社会契约 征税权 税收制度 税收法定主义

从社会契约角度分析,税收本质上是一种契约关系。本文以税收契约的内涵和本质为切入点,把税收契约科学划分为法定税收契约与交易税收契约两大类型,并深入研究两类税收契约的效力及实施机制,以便挖掘税收契约的理论价值,为税收契约的优化奠定理论基础。

From the perspective of social contract, tax is essentially a contractual relationship. Based on the connotation and nature of the tax contract, this article classifies the tax contract into two major types: the statutory tax contract and the transaction tax contract, and studies the effectiveness and implementation mechanism of the two types of tax contracts so as to explore the theoretical value of the tax contract, The theoretical basis for the optimization of tax contract.