民事主體制度與納稅主體制度的衝突與協調──基於《民法典》與稅法文本的實證分析

Conflict and Coordination between Civil Subject System and Tax Subject System: Empirical Analysis Based on the Text of Civil Code and Tax Law

民事主體制度與納稅主體制度之間的衝突是《民法典》時代法際衝突的一個縮影，這種衝突經法律文本的實證分析之後表現為兩個維度，即稅法自身的內在衝突以及稅法與《民法典》之間的外在衝突。內在衝突體現為稅收實體法中納稅主體多元化與稅收程序法中納稅主體統一化之間因邏輯表達產生的適用困境。外在衝突表現為納稅主體多元化與民事主體三分法之間因邏輯表達產生的銜接障礙。協調民事主體制度與納稅主體制度之間的衝突其宗旨應當是尋求效益最大化，充分吸收借鑑民事主體制度的顯性優勢來彌補納稅主體制度的隱性弊端，透過採取三步走戰略即短期的效率之策、中期的規範之策和遠期的長遠之策來協調解決二者之間的衝突從而實現稅收法治。

The conflict between the civil subject system and the tax subject system is a microcosm of the inter-legal conflict in the “Civil Code” era. This conflict is manifested in two dimensions after empirical analysis of legal texts, namely the internal conflict of the tax law itself and the tax law external conflicts with the “Civil Code”. The internal conflict is embodied in the application dilemma caused by logic expression between the diversification of taxpayers in the tax substantive law and the unification of taxpayers in the tax procedural law. The external conflict is manifested as the connection obstacle between the diversification of taxation subjects and the trichotomy of civil subjects due to logical expression. The purpose of coordinating the conflict between the civil subject system and the tax subject system should be to maximize the benefits, fully absorb and draw on the obvious advantages of the civil subject system to make up for the hidden drawbacks of the tax subject system. By adopting a three-step strategy, namely short-term efficiency strategy, medium-term normative strategy, and long-term strategy, to coordinate and resolve the conflict between the two to realize the rule of taxation law.