在《税收基本法(草案)》制定和讨论过程中,一个引起广泛争论的问题是税务机关因主观过错多征税款,在向纳税人退还多征税款时,是否需要支付利息。要回答这一问题,首先需要明确税收法律关系的性质。人们通常从行政权力的角度理解政府的税收活动,并将税收法律关系视为一种纯粹的行政权力关系。但是,德国法学家阿尔巴特·亨塞尔根据“税收 During the formulation and discussion of the Basic Law on Taxes (Draft), one issue that has caused widespread controversy is whether the tax authorities should pay more taxes when they refund more tax items due to subjective mistakes. To answer this question, we first need to clarify the nature of tax legal relations. People usually understand the government’s taxation activities from the perspective of administrative power and regard the legal relationship of taxation as a purely administrative power relationship. However, German jurist Arbat hensell is based on ”tax."