河北法学
河北法學
하북법학
Hebei Law Science
2011年
11期
122~126
,共null页
税收契约 税收债务 委托代理
稅收契約 稅收債務 委託代理
세수계약 세수채무 위탁대리
tax contract theory;tax debt ;entrusted-agency
国家和人民关系问题的核心是国家税权和国民税权关系问题，用税收契约理论解析国家税权和国民税权关系，确立合理的委托—代理关系对于我国和谐社会的建设有很大的促进作用。
國傢和人民關繫問題的覈心是國傢稅權和國民稅權關繫問題，用稅收契約理論解析國傢稅權和國民稅權關繫，確立閤理的委託—代理關繫對于我國和諧社會的建設有很大的促進作用。
국가화인민관계문제적핵심시국가세권화국민세권관계문제，용세수계약이론해석국가세권화국민세권관계，학립합리적위탁—대리관계대우아국화해사회적건설유흔대적촉진작용。
The core of the problem about the relationship between state and its people is tbe relationship about the right of national taxation and the right of its people＇s taxation. The author wants to analyze the relationship about the right of taxation between state and its people by tax agreement theory of taxation, its aim is to establish logical relationship of entrustedagency between state and its people, it is beneficial to set up harmonious society in our country.
