地方政府税收减免承诺的效力瑕疵

发布时间：2018-06-02 14:16

本文选题：税收减免承诺 + 信赖利益　；参考：《当代法学》2017年06期

【摘要】：清理规范地方政府制定的税收等优惠政策是落实税收法定原则的必然要求,中央政府要求地方政府限期全面清理其擅自制定的优惠政策或签订的招商引资合作协议中的优惠条款,上述税收减免承诺有可能被撤销。纳税人将失去其所取得的税收利益,同时,破坏了法的安定性、损害了纳税人的信赖利益。国发[2015]25号文设定的按规定期限执行、设立过渡期、继续有效、不溯及既往等分类处置规则,充分体现了基于诚信原则的要求、适当保护纳税人的信赖利益的理论逻辑。地方政府在法定权限范围内制定优惠政策或签订招商引资合作协议都是有效的,而越权制定的"政策"或签订的协议中的税收减免承诺的法律效力有瑕疵,但是,承诺作出者仍需谨守承诺,如果承诺被撤销,则应承担补偿责任。
[Abstract]:Cleaning up and standardizing preferential tax policies formulated by local governments is an inevitable requirement for the implementation of the legal principles of taxation. The central government has ordered local governments to fully clean up preferential policies or preferential terms in investment promotion and cooperation agreements signed by local governments, which could be rescinded. Taxpayers will lose their tax benefits and undermine the stability of the law and the trust interests of taxpayers. Guofa [2015] 25 sets the rules of classified disposal such as carrying out according to the prescribed time limit, establishing transitional period, continuing to be effective and not retroactive, which fully embodies the theoretical logic of protecting the trust interests of taxpayers on the basis of the principle of good faith. It is effective for local governments to formulate preferential policies or sign cooperation agreements to attract investment within the limits of their legal competence, while the legal effect of the tax relief commitments made by ultra vires "policies" or agreements signed by local governments is flawed, but, The person who makes the promise still has to abide by it, and if the promise is withdrawn, he shall be liable for compensation.
【作者单位】：北京大学法学院;
【基金】：国家社科基金一般项目“数字经济时代增值税法的起草与设计研究”(17BFX201)的阶段性成果
【分类号】：D922.22

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