论税收遵从协议的法律性质及救济路径

发布时间：2019-05-11 08:22

【摘要】：《大企业税收服务和管理规程(试行)》对税收遵从协议的规定过于原则和概括,未明确规定税收遵从协议的内容、性质以及救济路径。在法律性质界定上,税收遵从协议无法满足行政合同关于合同主体、目的、权限以及内容等的界定标准,所以不能将其确定为行政合同,而应将其定性为民事合同。在此基础上,税收遵从协议救济路径就应采用民事救济路径。只有这样,方可在立案、举证、判决方式等方面与税收遵从协议内容及法律特征相符,并满足当前提高企业税收遵从度的现实需求。
[Abstract]:The provisions of the tax compliance agreement are too principled and generalized, and the content, nature and relief path of the tax compliance agreement are not clearly defined. In the definition of the legal nature, the tax compliance agreement can not meet the criteria of the administrative contract on the subject, purpose, authority and content of the contract, so it can not be defined as the administrative contract, but should be characterized as a civil contract. On this basis, the tax compliance agreement relief path should adopt the civil relief path. Only in this way, can the filing, proof, judgment and other aspects accord with the contents of the tax compliance agreement and the legal characteristics, and meet the current needs of improving enterprise tax compliance.
【作者单位】：西南政法大学法学院;
【分类号】：D922.22

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