纳税人与相关主体法律关系之界定

The Analysis of Legal Relations between Taxpayer and Related Subject

摘要: 我国税收理论领域关于纳税人与相关主体之间的法律关系界定一直存在争议。我国社会形态下，税收目的应是通过集合个人财产实现公共利益，再以公共利益的方式返还给公民，实现个人利益。国家的意志与纳税人反映意志应是一致的，由此明确纳税人与国家实质“信托”法律关系。因此执法过程中，纳税人与征税人在实体法上具有“信托”关系表现。而程序法中则依据权力与权利理论关系确立权力服从关系。在一般征纳关系基础上，扣缴义务人应具有独立主体资格，确立与纳税人之间产生拟制的行政法律关系。

Abstract: In the field of tax theories in China, there has always been dispute about the definition of the legal relations between the taxpayer and the relevant subjects. In the social form of our country, the purpose of taxation should be to realize that the public interest returns to citizens in the way of public interest through the collection of personal property, so as to acquire the personal interest. State’s will-power should be consistent with the will of the taxpayer, so as to clarify the trust legal relations between the taxpayer and the state in essence. Therefore, in the process of administrative enforcement, taxpayers and tax collectors have the trust legal relations in the substantive law. In procedural law, the power-obedience relations are established according to the relations between power and right theory. On the basis of the general relations of tax collection and payment, the withholding agent should have the qualification of independent subject and establish fictitious ad-ministrative legal relations with the taxpayer.