论税收征收管理中的撤销权律毕业论文

摘   要

我国的税法学是1门年轻的新学科，其研究力量仍非常薄弱，特别是对我国税收撤消权制度的研究，有分量的研究成果更不多见。税收撤消权来源于民法的债的保全制度，是为保障国家税收利益而新引入到税法的1项制度。税收撤消权被引进税法以来，法律对这1制度的规范仍有待完善。本文在分析我国税收征收管理法上的撤消权制度研究的基础上，发现我国征收管理法上的撤消权制度中存在的问题提出了自己的观点。
关键字：撤消权；税收债权；税收撤消权制度；税收征管法

Abstract

The right of rescission, an effective means to protect the creditor’s rights in private law, is now introduced into taxation law to protect the right of state as well as the general creditors’. We established this legal measure in the concerned laws and regulations, however, there are many questions, even bugs arising in the practice, and the laws and regulations about the means are far from perfect. This text based on the study of the right of rescission, to find the bugs of the practice, in order that we can make the system of the right of rescission of taxation law perfect.
Key words: The right of rescission; tax creditors’ right; the right of rescission on taxation; taxation law
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