企业税收债务转移的国际经验及启示^（*）

内容摘要：

本文认为，税收法律关系与民事债务关系具有一定的相通性，因此，可以援引民法中债务转移的立法精神来补充税收法规在应对企业税收债务转移方面的空白。同时，也借鉴发达国家对税收债务转移的规定，对我国目前存在的相关问题提出了建议。

关键词：税收　债务转移　企业　民法

abstract：this paper argues that there exist some common grounds in tax legal relationship and civil debt relationship. therefore, the spirit and regulations concerning debt transference in civil laws could be extended to cope with transference of taxation debt of enterprises. drawing upon international experiences from developed countries, the paper puts forward some suggestions in this field.

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