“价值相当于”:法理分析、实践困惑及修法建议

发布时间：2018-06-05 01:10

  本文选题：税收保全 + 强制执行　； 参考：《税收经济研究》2016年05期

【摘要】：文章运用文献资料法以及理论分析与案例分析相结合的方法,对《中华人民共和国税收征收管理法》及其实施细则中有关扣押、查封纳税人商品和货物的价值尺度——"价值相当于"的相关问题进行了研究,认为"价值相当于"的立法对于规范税务机关执法行为,保障纳税人的合法权益有着十分重要的意义。但是,由于法律对"价值相当于"的概念界定不明确,由此导致税务机关在查封、扣押纳税人商品和货物或财产时的价值尺度难以把握,缺乏可操作性,进而出现纳税人和国家利益"双损"局面,违背了立法初衷,影响了法律的严肃性。基于上述问题,结合工作实践,提出了相关的修法建议。
[Abstract]:This paper applies the method of literature and materials and the combination of theoretical analysis and case analysis to seize the tax Collection and Administration Law of the people's Republic of China and its implementing rules. This paper studies the value scale of the goods and goods of the taxpayer-"equivalent value", and holds that the legislation of "equivalent value" can regulate the law enforcement behavior of the tax authorities. It is of great significance to protect the legitimate rights and interests of taxpayers. However, due to the unclear definition of the concept of "equivalent value" in the law, it is difficult for the tax authorities to grasp the measure of value in the seizure and seizure of the taxpayer's goods and goods or property, and lack of maneuverability. Then, taxpayers and national interests "double damage" situation, contrary to the original intention of legislation, affected the seriousness of the law. Based on the above problems, combined with the work practice, the paper puts forward some suggestions on the revision of the law.
【作者单位】： 西安交通大学经济与金融学院;陕西省汉中市国家税务局;
【分类号】：D922.22
，

本文编号：1979719