摘要
预约定价作为税法开拓的新领域,尽管起步较晚,但发展却异常迅速。与预约定价实践迅速发展形成鲜明对比的是预约定价的理论研究却异常缓慢,在中国如此,在世界亦如此。通过对预约定价的概念进行界定,建议运用法学多学科的视角对预约定价进行理论分析,并大胆把民法、行政法和公共管理的相关理论援引到预约定价中,来分析预约定价的民法适用问题。
APA, as a new tax system, it appears very late, but it develops quickly very much. But what in our research is just quite the opposite, we obtain a few achievement in China, even in the world, including American and EU. In the paper, I gave a definition of APA firstly. Then, I transplanted lots of theories on civil law, ad- ministrative law and public management to APA in view of many laws. At last, I emphasized the analysis on transplanting the related civil systems.
出处
《税务与经济》
CSSCI
北大核心
2007年第1期70-74,共5页
Taxation and Economy
关键词
预约定价
公法
私法
一般法理
法的精神
意思自治
民法援引
APA
public laws
private law
general legal theory
the spirit of the law
meaning autonomy
civil law of transplanting
