论税收救济制度中“纳税前置”规则的废除

发布时间：2018-06-28 04:38

本文选题：税收救济 + 纳税前置　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：在我国税收救济制度中,关于纳税争议问题的解决途径实行“双重前置”规则,即纳税前置于复议,复议前置于诉讼。纳税前置作为“双重前置”规则之一,其目的是为了防止国家税收的流失,但该规则在客观上阻碍了纳税人救济权的行使,给本身就单一的税收争议解决途径又增设了一道资格准入的门槛,限制了纳税人的救济权,导致了不纳税无救济的情形发生。这一规则自设立时起就广受学界和实务界诟病,有权利必有救济是保障法律实施、保护权利实现的题中之义,面对税收争议,在本应向纳税人敞开救济大门的情况下却增设了一把枷锁,把无力缴纳税款的纳税人拒之救济大门外,使得国家财政税收的过分保护与对纳税人权利的限缩形成鲜明对比。现如今,财税体制改革越来越注重对纳税人权利的保护,纳税前置规则明显与财税体制改革的发展方向相左。本文将对纳税前置规则做以简介,以实际运行中出现的问题来对该规则进行检讨,通过借鉴域外税收救济制度的经验,找出我国税收救济理念存在的问题,最后从税法的发展方向、价值取向、税收救济应遵循的理念要求出发,结合实践提出废除纳税前置规则的建议,以完善我国的税收救济制度,期望能够实现税收的法治化,对公权力进行规范和制约,保护纳税人的财产权,促进社会的公平正义,实现税法从“管理”向“治理”的转变,推进我国财税法治建设,为财税法的发展起到积极促进作用。
[Abstract]:In the tax relief system of our country, the way to solve the tax dispute is to carry out the "double preposition" rule, that is, to put the tax before the reconsideration and the reconsideration to the lawsuit. As one of the "double front" rules, the purpose of tax preposition is to prevent the loss of national tax revenue, but this rule objectively hinders the exercise of taxpayer's right of relief. It adds a threshold of qualification to the single tax dispute settlement, limits the taxpayer's right of relief, and leads to the situation of not paying taxes without relief. Since its establishment, this rule has been widely criticized by the academic and practical circles. The right to have a remedy is to guarantee the implementation of the law and the realization of the protection of the right, and to face tax disputes. Under the circumstances that should have opened the door of relief to the taxpayer, a new shackle was added, excluding the taxpayer who could not pay the tax, which made the excessive protection of the national finance and tax and the restriction of the taxpayer's right to form a sharp contrast. Nowadays, the reform of fiscal and taxation system pays more and more attention to the protection of taxpayers' rights. This article will make a brief introduction to the tax preposition rule, review the rule with the problems that appear in the actual operation, and find out the problems existing in the idea of tax relief in our country by drawing lessons from the experience of the extraterritorial tax relief system. Finally, starting from the developing direction of tax law, the orientation of value and the requirement of the idea that tax relief should follow, and combining with practice, this paper puts forward some suggestions to abolish the tax preposition rule, in order to perfect the tax relief system of our country, and expect to realize the rule of law of tax revenue. To regulate and restrict the public power, to protect the property rights of taxpayers, to promote social fairness and justice, to realize the transformation of tax law from "management" to "governance", to promote the construction of fiscal and taxation rule of law in our country, and to play an active role in promoting the development of fiscal and taxation law.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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