防控税收执法风险研究
摘要
相对于其他国家权力,行政权最具有扩张性和滥用性,因而行政执法风险也最大。税务机关作为国家重要的行政执法部门,在进行税收管理、税款征收、税务检查、税务处罚等活动中依法享有大量的执法权。近年来,围绕实施税收科学化、专业化、精细化管理的要求,税务机关在税务管理活动中开始引入风险理念,以规避税收执法风险,但目前的理论研究还不够深入全面。本论文采用实证分析、法理分析和人性分析相结合的方法,从税收执法风险形成的原因及具体表现形式进行分析,提出了相应防控税收执法风险的对策,希望能对税收执法工作起到一定的警示和借鉴作用。
本论文首先从依法行政理论、风险管理理论入题,导出税收执法风险的基本内涵、风险种类,指出防控税收执法风险的现实意义。其次,在从税法体系、征纳环境、征管体制、监督机制等宏观方面和税收执法风险表征等微观方面两个角度,对我国税收执法风险的现状进行了实证分析,之后又从影响税收执法风险的政策、内部和外部环境等现实因素方面和自由裁量权的事实、立法权和司法权制约的缺陷、纳税人权利制约软化等法律机理方面,以及通过对人的逐利性的揭示等,由浅入深地探析了税收执法风险的内在成因。再次,还引入国外防控税收执法风险制度的借鉴。最后,从重塑税收法治理念、健全税法体系、完善执法风险内控机制、限制执法自由裁量权、健全纳税人权利体系、强化税收执法监督等方面,为防控税收执法风险提出了若干对策建议。
Taxation is a basic tool for a country to raise funds, regulate economy and adjust distribution. The goals of taxation are to standardize enforcement, upgrade taxation rate, lower cost and satisfy the society, among which the taxation is the first standard and also the precondition of implementation of other goals.
Illegal activities and misfeasance in taxation execution lead to the loss of taxes, reconsideration and lawsuit of taxation administration, and tax stuff’s violation of laws, which restraint the effectiveness for the function of taxation. From the aspect of taxation execution goals, this paper studies prevention and control in risk of taxation execution. The paper adopts methodology of positive analysis, jurisprudence analysis, and humanization analysis. Besides, the paper presents the causes of current risk of taxation execution. Then it gives some constructive suggestions on how to effectively prevent and control risk of taxation execution from the perspectives of equal party, improvement of taxation laws, and balance of rights.
In particular, the following six parts are stated in the paper:
Part 1 is the introduction, mainly discussing study methods, ideas and practical significance of prevention and control in risk of taxation execution.
Part 2 is the summary of risk of taxation. First, it reveals the existence of risk of administration law enforcement and necessity of prevention and control of risk through administration theory and risk management theory. Second, it discusses the concept and characteristics of taxation execution rights which then are divided to six sub rights. According to the internal relation between administration behavior and harmful consequences, legal consequences resulted from risk of taxation execution can be classified into two types: administration responsibility and criminal responsibility. Finally, the thesis puts forward the prospective goals of prevention and control in risk of taxation execution.
Part 3 focuses on current situation and reasons of risk of taxation in China. First, the thesis observes current situation of risk of taxation execution. From the perspective of taxation execution environment, it analyzes taxation system, taxation environment, taxation management system and supervision mechanism, lists eight types of risk of taxation execution. Then it figures out the negative consequences of taxation administration reconsideration, administration lawsuit, administration compensation, enforcement responsibility, and damaged taxation image. Second, the thesis analyzes the reasons of risk of taxation execution in detail. For practical factors, it includes policy, internal management, and external environment. According to law mechanism, affirm the existence of administration discretionary, and defects of administration rights balanced by legislation and jurisdiction. Then it summarizes the features of taxpayers’resistance to taxation execution and deeply reflects the lack of protection of the taxpayer’s rights. On pursuing benefits, the thesis unveils the inevitability of taxation execution transferring. From the above analysis, the thesis proves the objective existence of risk of taxation execution, and the risk should be well understood and be reduced.
Part 4 is the analysis and implication of prevention and control system in foreign countries. Wide-ranging internal and external supervision systems are established to guarantee the control in risk of taxation execution. For external supervision, it includes legislation supervision, audit supervision, justice supervision, administration judge supervision, intermediary supervision, taxpayer supervision and media supervision. For internal supervision, it consists of supervision between stuff members, work shift system, informationization control, improvement of tax stuff and scientific taxation plan. After that, the thesis presents implications to domestic prevention and control in risk of taxation execution.
Part 5 is the methods of improving domestic prevention and control in risk of taxation execution. It proposes six aspects from different angles, such as philosophy, measures, legislation, internal and external, and so on. The first is to rebuild the orientation of the rule of law and advocate equality and balance of rights. The second is to improve taxation law system, including establishing country-situation-based taxation law frame, boosting up legislation systematization, and upgrading taxation legislation quality, to provide convincing support for the prevention and control. The third focuses on the taxation department, suggesting of internal improvement of prevention risk. It gives risk recognition, risk evaluation, risk management and so on.
The fourth implies reducing authorization, refining enforcement standards, taxation publication and reasons specified in reality. The fifth concentrates on the opposite side of administration. It advises improvement of taxpayer’s rights system in order to balance taxation execution rights. The key is to enlarge taxpayers’procedure rights, perfect taxpayers’organization to promote taxpayers’self–guidance awareness. The sixth starts from the weak aspect of taxation execution, emphasizes the censor of legal files, supervision of enforcement, improvement of enforcement mechanism.
Part 6 is the conclusion. From the above analysis, the paper stresses building ideas of equality and awareness of risk of taxation execution. Required by the economic development and taxation task, building scientific prevention and control in risk of taxation execution should be established to meet the challenges of taxation. In the mean time, it presents a picture of further study in this field.
In conclusion, risk of taxation execution is a long-time existed problem in taxation management. The fundamental reason is the existed fact of discretionary power which is allowed in law. The practical reason is that speed of economic and societal development surpasses the current situation of taxation management. Taxation execution faces more and more challenges, which means risk of taxation execution can not disappear automatically. However, it doesn’t mean we have no ideas to prevent it. Practice has shown that improvement and innovation of systems are an effective way. Therefore, the main tasks are to improve the whole system and strengthen measures to keep the risk of taxation execution in a lowest level. That is the real value of study on prevention and control in risk of taxation execution.
本论文首先从依法行政理论、风险管理理论入题,导出税收执法风险的基本内涵、风险种类,指出防控税收执法风险的现实意义。其次,在从税法体系、征纳环境、征管体制、监督机制等宏观方面和税收执法风险表征等微观方面两个角度,对我国税收执法风险的现状进行了实证分析,之后又从影响税收执法风险的政策、内部和外部环境等现实因素方面和自由裁量权的事实、立法权和司法权制约的缺陷、纳税人权利制约软化等法律机理方面,以及通过对人的逐利性的揭示等,由浅入深地探析了税收执法风险的内在成因。再次,还引入国外防控税收执法风险制度的借鉴。最后,从重塑税收法治理念、健全税法体系、完善执法风险内控机制、限制执法自由裁量权、健全纳税人权利体系、强化税收执法监督等方面,为防控税收执法风险提出了若干对策建议。
Taxation is a basic tool for a country to raise funds, regulate economy and adjust distribution. The goals of taxation are to standardize enforcement, upgrade taxation rate, lower cost and satisfy the society, among which the taxation is the first standard and also the precondition of implementation of other goals.
Illegal activities and misfeasance in taxation execution lead to the loss of taxes, reconsideration and lawsuit of taxation administration, and tax stuff’s violation of laws, which restraint the effectiveness for the function of taxation. From the aspect of taxation execution goals, this paper studies prevention and control in risk of taxation execution. The paper adopts methodology of positive analysis, jurisprudence analysis, and humanization analysis. Besides, the paper presents the causes of current risk of taxation execution. Then it gives some constructive suggestions on how to effectively prevent and control risk of taxation execution from the perspectives of equal party, improvement of taxation laws, and balance of rights.
In particular, the following six parts are stated in the paper:
Part 1 is the introduction, mainly discussing study methods, ideas and practical significance of prevention and control in risk of taxation execution.
Part 2 is the summary of risk of taxation. First, it reveals the existence of risk of administration law enforcement and necessity of prevention and control of risk through administration theory and risk management theory. Second, it discusses the concept and characteristics of taxation execution rights which then are divided to six sub rights. According to the internal relation between administration behavior and harmful consequences, legal consequences resulted from risk of taxation execution can be classified into two types: administration responsibility and criminal responsibility. Finally, the thesis puts forward the prospective goals of prevention and control in risk of taxation execution.
Part 3 focuses on current situation and reasons of risk of taxation in China. First, the thesis observes current situation of risk of taxation execution. From the perspective of taxation execution environment, it analyzes taxation system, taxation environment, taxation management system and supervision mechanism, lists eight types of risk of taxation execution. Then it figures out the negative consequences of taxation administration reconsideration, administration lawsuit, administration compensation, enforcement responsibility, and damaged taxation image. Second, the thesis analyzes the reasons of risk of taxation execution in detail. For practical factors, it includes policy, internal management, and external environment. According to law mechanism, affirm the existence of administration discretionary, and defects of administration rights balanced by legislation and jurisdiction. Then it summarizes the features of taxpayers’resistance to taxation execution and deeply reflects the lack of protection of the taxpayer’s rights. On pursuing benefits, the thesis unveils the inevitability of taxation execution transferring. From the above analysis, the thesis proves the objective existence of risk of taxation execution, and the risk should be well understood and be reduced.
Part 4 is the analysis and implication of prevention and control system in foreign countries. Wide-ranging internal and external supervision systems are established to guarantee the control in risk of taxation execution. For external supervision, it includes legislation supervision, audit supervision, justice supervision, administration judge supervision, intermediary supervision, taxpayer supervision and media supervision. For internal supervision, it consists of supervision between stuff members, work shift system, informationization control, improvement of tax stuff and scientific taxation plan. After that, the thesis presents implications to domestic prevention and control in risk of taxation execution.
Part 5 is the methods of improving domestic prevention and control in risk of taxation execution. It proposes six aspects from different angles, such as philosophy, measures, legislation, internal and external, and so on. The first is to rebuild the orientation of the rule of law and advocate equality and balance of rights. The second is to improve taxation law system, including establishing country-situation-based taxation law frame, boosting up legislation systematization, and upgrading taxation legislation quality, to provide convincing support for the prevention and control. The third focuses on the taxation department, suggesting of internal improvement of prevention risk. It gives risk recognition, risk evaluation, risk management and so on.
The fourth implies reducing authorization, refining enforcement standards, taxation publication and reasons specified in reality. The fifth concentrates on the opposite side of administration. It advises improvement of taxpayer’s rights system in order to balance taxation execution rights. The key is to enlarge taxpayers’procedure rights, perfect taxpayers’organization to promote taxpayers’self–guidance awareness. The sixth starts from the weak aspect of taxation execution, emphasizes the censor of legal files, supervision of enforcement, improvement of enforcement mechanism.
Part 6 is the conclusion. From the above analysis, the paper stresses building ideas of equality and awareness of risk of taxation execution. Required by the economic development and taxation task, building scientific prevention and control in risk of taxation execution should be established to meet the challenges of taxation. In the mean time, it presents a picture of further study in this field.
In conclusion, risk of taxation execution is a long-time existed problem in taxation management. The fundamental reason is the existed fact of discretionary power which is allowed in law. The practical reason is that speed of economic and societal development surpasses the current situation of taxation management. Taxation execution faces more and more challenges, which means risk of taxation execution can not disappear automatically. However, it doesn’t mean we have no ideas to prevent it. Practice has shown that improvement and innovation of systems are an effective way. Therefore, the main tasks are to improve the whole system and strengthen measures to keep the risk of taxation execution in a lowest level. That is the real value of study on prevention and control in risk of taxation execution.
引文
[1]王相坤:《税权的法权分析》,《税收研究资料》2008年第2期,第33页。
[2] [法]孟德斯鸠:《论法的精神》(上册),张雁深译,商务印书馆1961年版,第154页。
[3] [美]博登海默:《法理学:法律哲学与法律方法》,邓正来译,中国政法大学出版社1999年版,第173页。
[4]全称为“发起人委员会”,是美国全国反虚假财务报告委员会下属的独立机构,是由全国反虚假财务报告委员会发起的一个组织。
[5]许善达:《国家税收》,中国税务出版社2007年版,第123页。
[6]指税收法律法规确定的所有纳税主体,包括纳税人、扣缴义务人、连带纳税人、第二次纳税人,以及可能因纳税义务的继承或转移承担缴纳税款义务的其他人。
[7]《国务院关于印发全面推进依法行政实施纲要的通知》,国发[2004]10号。
[8]翁岳生:《行政法与现代法治国家》,台北祥新印刷有限公司1989年版,第53页。
[9]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第116页。
[10]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第118页。
[11]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第119页。
[12]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第119页。
[13]丁煌:《西方行政学说史》,武汉大学出版社1999年版,第380页。
[14]胡建淼主编:《外国行政法规与案例评述》,中国法制出版社1997年版,第571-574页。
[15] [美]欧内斯特·盖尔霍恩、罗纳德·M·利文:《行政法和行政程序概要》,黄列译,中国社会科学出版社1996年版,第45-46页。
[16]《马克思恩格斯全集》(第1卷),人民出版社1956年版,第82页。
[17]王名扬:《美国行政法》,中国法制出版社1995年版,第555-556页。
[18]郭道晖:《法的时代精神》,湖南出版社1997年版,第294-299页。
[19] [法]霍尔巴赫:《自然体系》(上卷),管士滨译,商务印书馆1964年版,第271页。
[20]丛中笑:《国家课税权的法律解析》,《当代法学》2005年第5期,第64页。
[21] [美]汉密尔顿等:《联邦党人文集》,程绛如等译,商务印书馆1980年版,第396页。
1.钱冠林主编:《税务干部法律知识读本》,中国税务版社2008年版。
2.王力主编:《税收执法知识概要》,中国税务出版社2007年版。
3.马克昌主编:《刑法通论》,武汉大学出版社2007年版。
4.卢现祥:《西方新制度学》,中国发展出版社2003年版。
5.王美涵主编:《中国财政风险实证研究》,中国财政经济出版社1999年版。
6.许善达等:《中国税权研究》,中国税务出版社2003年版。
7.胡金木主编:《税收执法全书》,中国财政经济出版社2003年版。
8.黄华明:《风险与保险》,中国法制出版社2002年版。
9.张旭:《犯罪学要论》,法律出版社2003年版。
10.金国坤:《依法行政环境研究》,北京大学出版社2003年版。
11.刘剑文、熊伟:《税法基础理论》,北京大学出版社2004年版。
12.葛克昌:《行政程序与纳税人基本权》,北京大学出版社2005年版。
13.刘剑文:《税法专题研究》,北京大学出版社2003年版。
14.叶必丰:《行政行为的效力研究》,中国人民大学出版社2002年版。
15.郭道晖:《法的时代精神》,湖南出版社1997年版。
16.张正钊主编:《行政法与行政诉讼法》,中国人民大学出版社1999年版。
1. [美]理查德·A·波斯纳:《法理学问题》,苏力译,中国政法大学出版社2002年版。
2. [日]北野弘久:《税法学原论》,陈刚、杨建广译,中国检察出版社2001年版。
3.[美]博登海默:《法理学:法律哲学与法律方法》,邓正来译,中国政法大学出版社2004年版。
4.[法]孟德斯鸠:《论法的精神》(上下册),张雁深译,商务印书馆1999年版。
5.[澳]欧文·E·休斯:《公共管理导论》,彭和平译,中国人民大学出版社2001年版。
1.郑春燕:《行政裁量中的政策考量》,《法商研究》2008年第2期。
2.丛中笑:《和谐征纳的法理求索及现实观照》,《法学评论》2006年第6期。
3.杜宴林:《人文主义:现代法精神的革命性变革》,《吉林师范大学学报》2004年第2期。
4.高莉:《税收执法风险的防范与化解》,《税务研究》2008年第11期。
5.严昌涛:《对我国税收风险的理性认识》,《税务研究》2002年第10期。
6.李忠:《税收流失的制度分析》,《重庆大学学报》2003年第6期。
7.肖木林:《应树立防范税收执法风险的意识》,《税务》2003年第6期。
8.贾英姿:《关于税收执法权存在问题的制度分析》,《财政研究》2003年第11期。
9.吴西峰:《对税收执法透明化的理性思考》,《税收研究资料》2006年第1期。
10.王锡锌:《中国行政执法困境的个案解读》,《法学研究》2005年第3期。
11.余凌云:《论对行政裁量目的不适当的审查》,《法制与社会发展》2003年第5期。
12.施正文:《论征纳行为》,《当代财经》2004年第8期。
13.郭介恒:《纳税者应有之权利保护》,《月旦法学杂志》2006年第10期。
14.杨峰:《诚实信用原则的社会功能分析》,《海外法学》2008年第1期。
15.周佑勇:《行政裁量的均衡原则》,《法学研究》2004年第4期。
16.刘武俊:《立法程序的法理分析》,《中外法学》2000年第5期。
17.王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期。
18.余凌云:《论对行政裁量相关考虑的审查》,《中外法学》2003年第6期。
19.杨力:《纳税人意识:公民意识的法律分析》,《法律科学》2007年第2期。
20.邓孟秋:《浅论税收执法风险》,《税务研究》2007年第11期。
[2] [法]孟德斯鸠:《论法的精神》(上册),张雁深译,商务印书馆1961年版,第154页。
[3] [美]博登海默:《法理学:法律哲学与法律方法》,邓正来译,中国政法大学出版社1999年版,第173页。
[4]全称为“发起人委员会”,是美国全国反虚假财务报告委员会下属的独立机构,是由全国反虚假财务报告委员会发起的一个组织。
[5]许善达:《国家税收》,中国税务出版社2007年版,第123页。
[6]指税收法律法规确定的所有纳税主体,包括纳税人、扣缴义务人、连带纳税人、第二次纳税人,以及可能因纳税义务的继承或转移承担缴纳税款义务的其他人。
[7]《国务院关于印发全面推进依法行政实施纲要的通知》,国发[2004]10号。
[8]翁岳生:《行政法与现代法治国家》,台北祥新印刷有限公司1989年版,第53页。
[9]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第116页。
[10]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第118页。
[11]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第119页。
[12]转引自王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期,第119页。
[13]丁煌:《西方行政学说史》,武汉大学出版社1999年版,第380页。
[14]胡建淼主编:《外国行政法规与案例评述》,中国法制出版社1997年版,第571-574页。
[15] [美]欧内斯特·盖尔霍恩、罗纳德·M·利文:《行政法和行政程序概要》,黄列译,中国社会科学出版社1996年版,第45-46页。
[16]《马克思恩格斯全集》(第1卷),人民出版社1956年版,第82页。
[17]王名扬:《美国行政法》,中国法制出版社1995年版,第555-556页。
[18]郭道晖:《法的时代精神》,湖南出版社1997年版,第294-299页。
[19] [法]霍尔巴赫:《自然体系》(上卷),管士滨译,商务印书馆1964年版,第271页。
[20]丛中笑:《国家课税权的法律解析》,《当代法学》2005年第5期,第64页。
[21] [美]汉密尔顿等:《联邦党人文集》,程绛如等译,商务印书馆1980年版,第396页。
1.钱冠林主编:《税务干部法律知识读本》,中国税务版社2008年版。
2.王力主编:《税收执法知识概要》,中国税务出版社2007年版。
3.马克昌主编:《刑法通论》,武汉大学出版社2007年版。
4.卢现祥:《西方新制度学》,中国发展出版社2003年版。
5.王美涵主编:《中国财政风险实证研究》,中国财政经济出版社1999年版。
6.许善达等:《中国税权研究》,中国税务出版社2003年版。
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1.郑春燕:《行政裁量中的政策考量》,《法商研究》2008年第2期。
2.丛中笑:《和谐征纳的法理求索及现实观照》,《法学评论》2006年第6期。
3.杜宴林:《人文主义:现代法精神的革命性变革》,《吉林师范大学学报》2004年第2期。
4.高莉:《税收执法风险的防范与化解》,《税务研究》2008年第11期。
5.严昌涛:《对我国税收风险的理性认识》,《税务研究》2002年第10期。
6.李忠:《税收流失的制度分析》,《重庆大学学报》2003年第6期。
7.肖木林:《应树立防范税收执法风险的意识》,《税务》2003年第6期。
8.贾英姿:《关于税收执法权存在问题的制度分析》,《财政研究》2003年第11期。
9.吴西峰:《对税收执法透明化的理性思考》,《税收研究资料》2006年第1期。
10.王锡锌:《中国行政执法困境的个案解读》,《法学研究》2005年第3期。
11.余凌云:《论对行政裁量目的不适当的审查》,《法制与社会发展》2003年第5期。
12.施正文:《论征纳行为》,《当代财经》2004年第8期。
13.郭介恒:《纳税者应有之权利保护》,《月旦法学杂志》2006年第10期。
14.杨峰:《诚实信用原则的社会功能分析》,《海外法学》2008年第1期。
15.周佑勇:《行政裁量的均衡原则》,《法学研究》2004年第4期。
16.刘武俊:《立法程序的法理分析》,《中外法学》2000年第5期。
17.王锡锌:《自由裁量与行政正义》,《中外法学》2002年第1期。
18.余凌云:《论对行政裁量相关考虑的审查》,《中外法学》2003年第6期。
19.杨力:《纳税人意识:公民意识的法律分析》,《法律科学》2007年第2期。
20.邓孟秋:《浅论税收执法风险》,《税务研究》2007年第11期。