摘要
我国纳税人出口退税请求权是建立在国家和纳税人契约关系基础上的一种债之请求权利,这种权利由于我国现阶段税收之债理论的确立和发展,不断得到法学上债的原理的支持;同时,需要我国在税收立法和实际操作中,把纳税人出口退税请求权置于债法领域内考虑,以确实保障纳税人的合法权益。
Chinese system of refunding taxes on exported goods is one kind of claims based on contractual relation, and it has been supported by the theory of law of obligation. Meanwhile, we should consider the right of refund and make it protected by law of obligation in order to ensure the legal rights and interests of taxpayers.
出处
《南昌大学学报（人文社会科学版）》
北大核心
2005年第6期81-84,105,共5页
Journal of Nanchang University(Humanities and Social Sciences)
关键词
纳税人
出口退税
请求权
契约
taxpayer
export refund
right of claim
contracts
