| 论税务机关税收民事责任的归责原则 |
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| 引用本文： | 侯卓,吴凯.论税务机关税收民事责任的归责原则[J].鸡西大学学报,2012(8):62-63. |
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| 作者姓名： | 侯卓 吴凯 |
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| 作者单位： | 1. 北京大学法学院,北京100871
2. 武汉大学环境法研究所,湖北武汉430072 |
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| 摘 要： | 税务机关承担税收民事责任时,宜采取无过错责任作为归责原则,这是侵权法律规范一般原理和税收法律关系具体特征所决定的。在我国法律体系中,有对这个问题的一般规定。
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| 关 键 词： | 税收责任 民事责任 无过错原则 |
Principals of Civil Liability in Tax Authorities Taxation |
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| Hou Zhuo,Wu Kai.Principals of Civil Liability in Tax Authorities Taxation[J].JOurnal of Jixi University:comprehensive Edition,2012(8):62-63. |
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| Authors: | Hou Zhuo Wu Kai |
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| Institution: | Hou Zhuo,Wu Kai |
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| Abstract: | When the tax authorities bear civil liability of tax,liability without fault should be taken as the principle of attribution,which is the general principles of tort laws and regulations and tax laws determined by the specific characteristics of the relationship. |
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| Keywords: | tax liability civil liability non-fault liability |
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