论纳税前置对税务行政复议申请期限的影响

发布时间：2018-03-10 13:00

本文选题：纳税前置　切入点：税务行政复议　出处：《税务研究》2017年08期 　论文类型：期刊论文

【摘要】：《行政复议法》确定的复议申请期限为知道具体行政行为之日起60日。《税收征管法》并无意延长该期限,但其确立了纳税前置制度。由此导致复议申请期限的起算时点增加为两个。《税务行政复议规则》将其确定为完成纳税前置之日,虽符合纳税人权利保护的原则,但实际上延长了复议申请期限。实际执法中,税务机关一般要求纳税人在15日内缴纳税款,否则即丧失复议权,这是明显违反《行政复议法》的做法,实践中已有法院对此作出否定判决。为此,本文建议,税收执法中,或者将责令纳税人缴纳税款的期限延长为60日,或者允许纳税人在60日内缴纳税款并申请复议,超过15日的部分可以加收滞纳金但不能剥夺纳税人的复议权。
[Abstract]:The time limit for application for reconsideration determined by the Administrative Review Law is 60 days from the date on which the specific administrative act is known. The tax Administration Law does not intend to extend the time limit. However, it established the tax preposition system, which resulted in the increase of the starting point of the time limit for the application for reconsideration to two. The tax Administrative Review rules determined it as the date of completion of the tax preposition, although it conforms to the principle of the protection of the taxpayer's rights. In practice, the tax authorities generally require taxpayers to pay their taxes within 15th, otherwise they will lose their right of reconsideration. This is a clear violation of the "Administrative Review Law". In practice, the court has made a negative judgment on this. Therefore, this paper suggests that in tax enforcement, either the period for ordering the taxpayer to pay the tax is extended to 60 days, or the taxpayer is allowed to pay the tax within 60 days and apply for reconsideration. Part beyond 15th may add the late fee but cannot deprive the taxpayer of the right of reconsideration.
【作者单位】：中国政法大学民商经济法学院;
【基金】：中国法学会2016年度部级法学研究课题“税法中溯及既往现象的成因、危害与规制”(课题编号:CLS(2016)D104)的阶段性成果
【分类号】：D922.11;D922.22

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