税法解释中纳税人主义的证立——一个债法的分析框架

发布时间：2018-01-28 20:46

本文关键词： 税法解释纳税人主义税收之债格式合同不利解释规则　出处：《江西财经大学学报》2017年04期 　论文类型：期刊论文

【摘要】：税法解释实践中,时常面临"对国库有利"还是"对纳税人有利"的两难选择。基于财政需求,实践中多偏向"对国库有利"的方向进行解释。但作为一种类似于格式合同的非典型公法之债,解释机关更须遵循债之解释的普适性原理。故,当遇有税法不明或课税事实不明等情境,且存有两种以上的理解时,应该秉持"不利解释规则",做有利于规则接受者的解释,即奉行税法解释上的纳税人主义立场。尽管如此,对于纳税人主义在税法解释中的作用,仍应理性评估、客观对待。不能低估但也不宜过分高估;不能缺位行使,更不能越位适用。仅当对解释对象已经采用"通常理解规则"进行解释,且无法得出确切的解释结论时,方可启用纳税人主义。唯有如此,才有可能在不同解释方法而致的错乱纷杂的解释结果之间厘清头绪,找到各方均可接受的唯一正解。
[Abstract]:In the practice of tax law interpretation, we often face the dilemma of "good for the treasury" or "good for the taxpayer". In practice, the interpretation tends to be "beneficial to the treasury". However, as a kind of atypical public law debt similar to a form contract, the interpreting organ must follow the universal principle of the interpretation of the debt. When there are unclear tax laws or tax facts, and there are more than two kinds of understanding, we should uphold the "unfavorable interpretation rules" and do the interpretation in favor of the recipients of the rules. That is to say, we should adhere to the position of taxpayer doctrine in the interpretation of tax law. However, we should evaluate the role of taxpayer doctrine in the interpretation of tax law rationally and treat it objectively. We should not underestimate but not overestimate too much; It can only be interpreted when the "general understanding rule" has been applied to the object of interpretation, and the conclusion of the interpretation cannot be reached. Only this can be done. It is possible to find the only positive solution that can be accepted by all parties.
【作者单位】：武汉大学法学院;
【基金】：司法部国家法治与法学理论研究项目“资源税立法目的与制度设计研究”(16SFB3042) 武汉大学人文社会科学自主科研青年项目“环境法与财政法的价值整合研究”(2017QN014)
【分类号】：D922.22
【正文快照】： 一、问题意向解释者在解释税法时,不得不面对“对国库有利”还是“对纳税人有利”的两难选择,也就催生了税法解释中的两种典型立场,即国库主义和纳税人主义。为铺陈后续研究的基础,本文用“纳税人主义”指涉,在税法解释中,解释机关自觉、不自觉地将纳税人利益作为优先事项予以

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