税法行政解释的中国实践与法律规制——开放税收司法的逻辑证成

发布时间：2018-03-17 03:14

本文选题：税法确定性　切入点：行政解释　出处：《北方法学》2017年06期 　论文类型：期刊论文

【摘要】：现行《税收征管法》修订草案中行政机关扩权条款增多,而纳税人权利保护制度阙如,相互之间并未形成合理的制度均衡。从税法行政解释权的实际行使出发,讨论开放税收司法问题,需要厘清以下问题脉络,一是税收立法的不完备性,导致税法行政解释扩张和税法不确定性;二是随着交易结构愈益复杂,实践呼唤税务机关提供税法确定性服务,税法确定性服务的法理基础是税法解释权共享原理;三是根据税法解释权共享原理,税法解释权不能由行政机关独享,规制税法行政解释权的逻辑归宿和制度选项是激活税收司法,以落实税收法定。
[Abstract]:In the current revised draft of the tax Collection and Administration Law, the terms of expanding the power of administrative organs have been increased, but the system of protecting the rights of taxpayers is lacking, which has not formed a reasonable institutional balance among them. Starting from the actual exercise of the power of administrative interpretation of the tax law, To discuss the judicial issues of open taxation, we need to clarify the following issues: first, the incompleteness of tax legislation, which leads to the expansion of the administrative interpretation of the tax law and the uncertainty of the tax law; and second, with the increasing complexity of the transaction structure, Practice calls for tax authorities to provide certain service of tax law. The legal basis of the service of certainty of tax law is the principle of sharing the power of interpretation of tax law, the third is that, according to the principle of sharing power of interpretation of tax law, the power of interpretation of tax law cannot be exclusively enjoyed by administrative organs. The logical destination and system option of regulating the power of administrative interpretation of tax law is to activate tax judicature in order to implement tax law.
【作者单位】：中国社会科学院财经战略研究院;中国社会科学院财税法案例研究中心;
【基金】：2017年国家社会科学基金项目“税收法定视域下的税法确定性问题研究”(17BFX202)的阶段性研究成果
【分类号】：D922.22

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