摘要
在我国台湾地区,"司法院大法官"对税捐复查限制规则先后四次审查,宣告其失效,从而促动相关制度修订及废除。由其制度变迁史获得的启发是,大陆《税收征管法》第88条规定的清税前置程序对纳税人依《宪法》所享有的平等权和救济权侵害甚深;该法最新修订草案仅将清税程序的位置由复议前改为起诉前,同时扩大了必经复议的税务争议范围,反倒不如现行法第88条。解决方案分为近期和远期两步:近期可以采取改为半数清税以减轻对纳税人平等权和救济权的侵害程度;远期则以完全废除清税前置程序为目标,同时辅之以救济程序期间加计利息并强制执行的反向阻却性措施和半数清税可暂缓强制执行的正向诱导性措施,以求得维护纳税人宪法权利和保障国家税收之间的均衡。
In Taiwan district, Council of Grand Justices reviewed the constitutionality of restrictive rule of tax countercheck four times and finally declared it as "unconstitutional", which impelling the legislature to remove the above rule. The above-mentioned history tells us that the Precondition of Tax Administrative Relief(PTAR in ab.), stipulated in Article 88 of the Law concerning the Administration of Tax Collection(LAT in ab.) in China Mainland, deeply infringes on the right of equality and right of relief of taxpayers according to the Constitution. The latest draft of LAT only changes the position of PTAR from pre-reconsideration to pre-litigation, and expands the scope of tax disputes, which is not as good as Article 88 of the current law. The solution is divided into shortterm and long-term: In the near future, tax can be cleared in half, to lessen the infringement on the taxpayers’ right of equality and right of relief;In the long run, taxpayer’s constitutional rights and the national tax revenue can be balanced by completely abolishing PTAR, meanwhile supplemented with the negative measures by levying interest during relief period and compulsively collecting tax simultaneously, as well as the positive measures by paying tax in half to suspend compulsive enforcement.
出处
《现代法治研究》
2019年第3期75-87,共13页
Journal of Modern Rule of Law
基金
国家社科基金一般项目“税制改革中的法律解释问题研究”(15BFX132)的阶段性成果.
关键词
清税前置
比较
平等权
救济权
Precondition of Tax Administrative Relief
Comparison
Right of Equality
Right of Relief
作者简介
李刚,法学博士,厦门大学法学院副教授。
