| "权力关系说"与"契约关系说"辨析——基于对税收的本质和性质的理解 |
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| 引用本文： | 程建华,武靖州."权力关系说"与"契约关系说"辨析——基于对税收的本质和性质的理解[J].科学．经济．社会,2008,26(1):105-108. |
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| 作者姓名： | 程建华 武靖州 |
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| 作者单位： | 河南师范大学,经济与管理学院,河南,新乡,453007 |
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| 摘 要： | 国家与纳税人之间是权力义务关系还是契约关系在理论界存在着很大争议.权力说认为,税收是国家无偿地参与经济单位或个人创造的国民收入分配所形成的特定分配关系,强调纳税人对国家课税的服从.契约说则认为国家与纳税人之间的关系,是"交换关系"、"债务关系"或者"契约关系".本文基于对税收的本质和性质的分析,认为"权力关系说"正确地解释了税收的本质,"契约关系说"则更能够解释某些社会形态下税收的性质.在此怂基础上,对税收的几个基本问题进行了辨析,并阐明了两种学说对我国的现实意义.
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| 关 键 词： | 权力关系 契约关系 税收的本质 税收的性质 |
| 文章编号： | 1006-2815(2008)01-0105-04 |
| 修稿时间： | 2007年9月21日 |
Study on The Theory of Powerful Relation and Contractual Relation From the Perspective of Power and Contract |
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| CHENG Jian-hua,WU Jing-zhou.Study on The Theory of Powerful Relation and Contractual Relation From the Perspective of Power and Contract[J].Science Economy Society,2008,26(1):105-108. |
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| Authors: | CHENG Jian-hua WU Jing-zhou |
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| Abstract: | There are two different perspectives about the theoretical interpretation of the tax,that is the theory of powerful relation and the theory of contractual relation.The former claims that the tax revenue is a specific distribution relation in which the state freely participates in the national income distribution created by the economic units or individuals by virtue of their political power.And the latter advocates that the relationship between the state and taxpayer is exchange relationship,debt relationship or contractual relationship.This paper analysises these two kinds of theory start with the interpretation of the essence and nature of tax,and holds that the theory of powerful relation correctly interprets the essence of tax and the theory of contractual relationship explains the nature of tax under certain social patter.On this basis,this paper gives an analysis on several basic issues of taxation,and explains the practical significance of the two theories in China. |
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| Keywords: | powerful relation contractual relation the essence of tax the nature of tax |
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