论附加福利课税的程序法路径——以《税收征管法修正案》引入自然人纳税识别号制度为重点

发布时间：2018-07-25 13:12

【摘要】：我国《个人所得税法》将附加福利囊括于"工资、薪金所得"税目,实践中却因无从获取附加福利所得的真实信息,导致课税不具可行性,严重削弱了个人所得税公平收入分配的功能。因此,个人所得税法的改革与完善,是新一轮财税体制改革的重中之重。然而,完备的实体法必须辅之以完备的程序法。为了与直接税的改革相配套,此次《税收征管法》的修改,引入了自然人纳税识别号制度,旨在通过统一赋码及该制度在经济活动中的广泛使用,关联不同主体归集的涉税信息,披露隐性收入。通过考察《税收征管法》拟引入自然人纳税识别号制度的功能与附加福利课税之契合度,并以税收程序法平衡"征纳双方信息优势"的价值定位以及契合个人所得税法改革的价值取向为双重评判标准,可揭示出借助自然人纳税识别号制度以实现附加福利课税的正当性、可行性和有效性。修改后的《税收征管法》宜明确税务机关可在核实个人所得税纳税申报时运用识别号承载的涉税信息,最终将自然人纳税识别号制度作为突破附加福利课税障碍的程序法基础。
[Abstract]:In China, the individual income tax law encompasses the additional welfare in the "salary, salary income" category. In practice, the actual information obtained from the additional welfare is not available in practice, resulting in the unfeasibility of Taxation and a serious weakening of the function of the fair income distribution of individual income tax. Therefore, the reform and improvement of the individual tax law is a new round of reform of the fiscal and tax system. However, the complete substantive law must be supplemented by a complete procedural law. In order to match the reform of direct tax, the revision of the tax collection and management law introduced the natural person tax identification number system, which aims to relate tax related information to different subjects by the unification of the code and the wide use of the system in economic activities. Through the examination of the tax collection and management law, the combination of the function of the natural person's tax identification number system and the additional welfare tax, and the value orientation of the "information advantage of the two parties" and the value orientation of the individual income tax law reform are balanced by the tax procedure law, which can reveal the use of natural people. The tax identification number system can be used to realize the legitimacy, feasibility and effectiveness of additional welfare taxation. The revised "tax collection and management law" should make it clear that the tax authorities can use the identification number in the verification of the tax declaration of individual income tax, and finally make the natural person tax identification number system as a basis for breaking through the additional welfare tax barriers. Foundation.
【作者单位】：华东政法大学财税法研究中心;
【基金】：2013年度教育部人文社科研究项目“附加福利课税法律制度研究——以完善个人所得税法调节收入分配功能为视角”(13YJA820004)
【分类号】：D922.22

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