私法自治影响下的税收确定性研究

Research on Tax Certainty under the Influence of Private Law Autonomy

摘要: 私法自治对税收确定性的影响日益加深，因此产生的征纳争议也日益增多，正确地认识、分析和应对私法自治影响下的税收确定性问题是税务机关目前面临的重要考验。解决该类问题，应该首先从思想上提高认识，在税收基本法上进行原则性的界定，完善税收实体法和征管程序，避免问题的产生，优化执行机制确保精准执法到位。

Abstract: The influence of private law autonomy on tax certainty is deepening, so the tax collection disputes are also increasing. Correctly understanding, analyzing and dealing with the problem of tax certainty under the influence of private law autonomy is an important test for tax authorities. To solve such problems, we should first raise awareness ideologically, define the basic tax law in principle, improve the substantive tax law and collection and management procedure to avoid problems, optimize the implementation mechanism and ensure accurate law enforcement.