| 英文摘要 |
The focus of the dispute over the tax burden of civil subjects is intertwined with the tax relationship, so it is easy to cause confusion in the application of Tax Law and Civil Law in the process of processing. A dispute over the distribution of tax burden is essentially a civil controversy, therefore, it should be solved in the framework of Civil Law on the basis of the dualism of Public and Civil Law in principle. If the two sides have a clear agreement on the distribution of tax burden, the agreement is valid in principle ; when the two parties ’ agreement is unclear, the court can explore the true meaning according to the rules of Civil Law, or use the special rules as well as the principles of Civil Law to fill in. In the process of case handling, Tax Law should not be applicable to the desputes over the distribution of tax burden directly, but can be used as a reference standard. |
