行政合同理念在纳税担保制度中的运用

源于行政合同在现代行政法中的崛起以及对纳税担保的法律性质的定位,在纳税担保中引入行政合同理念。纳税担保制度的核心是平衡原则和程序控制原则,一方面要合理配置各方权利义务,寻求其价值取向上的兼容非对等性之平衡;另一方面,要以程序控制原则来保障平衡得以实现。

The Application of Government Contract to Tax Payment Guaranty

Based on the booming of government contracts in modern administrative law,and the legal character of tax payment guaranty,the author suggests the notion of government contract should be applied in tax payment guaranty.Furthermore,in the author's opinion,the core principles of the system of tax payment guaranty are the balance principle and the procedural control principle.The former principle is to allocate the rights and obligations of relevant parties reasonably,so as to seek the compatibility of values rather than seek only the equality,while the latter principle is to ensure the realization of the balance principle by means of procedural control.