摘要
税务机关与经营者之间是行政管理关系。消费者和经营者与税务机关和经营者之间的关系是由两类不同的法律规范来调整的。前者是由民法调整;后者由行政法调整。民法与行政法的调整范围是具有根本区别的,税务机关作为国家经济执法机关,没有权力干涉平等主体之间的民事法律行为。
The relationship between tax officer and runner are administrative management. That is two different law to regulate the Behavior of it, the former is to be adjusted by civil law , the latter is adjusted by administrative law. Civil law administrative law are different in the range of adjustment, tax officer as a enforcing law department of the national economy, it has no fight to balance the civil behavior of equal corpus.
出处
《新疆警官高等专科学校学报》
2005年第3期43-45,共3页
Journal of Xinj iang Police Officers’Academy
关键词
民法
行政法
权力
法治
Civil Law
Administrative Law
Power
Enforcing by Law
