纳税人协力义务研究

发布时间：2019-05-18 16:50

【摘要】：税收征管作为一种行政执法行为,与其他行政行为有一定区别。由于其涉及到国民经济生活方方面面,且深入到纳税人的私产,具有执法难度大,政策性、原则性强的特点,权力运行中,存在征纳双方信息不对称,税务机关收集涉税信息的难度大,税务管理、税务检查的效率低,税务机关在税务管理过程中侵犯纳税人权利等问题。为保证国家税收利益,保障纳税人权利,法律有必要规定纳税人协助税务机关查明课税事实的义务,亦即纳税人协力义务。纳税人协力义务的内容包括税务登记义务、设置并保存账簿凭证的义务、纳税申报义务、诚实义务,也包括在税务检查过程中的说明及提供账簿等资料的义务、容忍义务等。综观我国税收法律体系,无论是《税收征管法》,还是《个人所得税法》等单行税法,都对纳税人协力义务做了相关规定,然而,实践中税务机关易将课税事实调查职责转嫁予纳税人,课以纳税人过重的协力义务,让纳税人承担其不应承担的法律责任,这不仅损害纳税人的权利,同时也增加征纳矛盾,降低纳税人履行协力义务的积极性。究其原因,主要在于对纳税人协力义务的法律属性认识不清,现行纳税人协力义务规则不完善。纳税人协力义务是纳税义务的附随义务,是查明课税事实的辅助手段,并不能替代税务机关的课税事实查明职责,为避免税务机关转嫁其职责,加重纳税人协力义务,法律须明确纳税人协力义务的范围,完善相关处罚规则,提高推定征税程序的透明度。同时,纳税人履行协力义务是实现其税收征管程序参与权的主要方式,应保障纳税人在协力义务履行过程中的知情权、陈述申辩权、听证权等程序性权利,体现税收征管程序的正当性。在此基础上,为提高纳税人履行协力义务的积极性,可构建激励机制,根据纳税人履行协力义务的情况,给予相应的程序上以及实体上的优惠。因此,完善纳税人协力义务规则,规范纳税人履行协力义务的程序,将有效保障纳税人权利,改变当前协力义务履行不积极的现状,促进税收征管程序顺利进行。本文着力从六个部分进行探讨,各部分主要内容如下:第一部分,对纳税人协力义务做一般解读,厘清纳税人协力义务的概念、主体、内容以及法律责任形式,为后续探讨作必要铺垫。第二部分,结合立法及实践现状,剖析纳税人协力义务存在间接协力义务规则不完善、推定征税程序不透明、协力义务履行不积极、纳税人程序性权利弱化等问题,认为纳税人协力义务规则的完善应着力解决上述问题。第三部分,从宪法以及税法理论、原则出发,分析纳税人协力义务的理论依据,证明纳税人协力义务的正当性。第四部分,介绍日本、我国台湾地区、以及我国大陆地区对纳税人协力义务法律性质的研究现状,在此基础上,从协力义务制度的目的、内容、法律责任形式等方面辨析其法律属性。第五部分,对境外纳税人协力义务法律规则的介绍与比较。德国税法中专门规定了当事人协力义务;日本对纳税人协力义务的规定主要体现在纳税申报环节,其“蓝色申报”制度独树一帜;美国虽然在纳税人协力义务方面的理论研究不多,但其纳税申报法律规则较为完善;我国台湾地区对纳税人协力义务的理论研究较深入,纳税人协力义务规则体系较全面。上述国家及地区的纳税人协力规则,对完善我国纳税人协力义务规则具有借鉴意义。第六部分,针对我国纳税人协力义务存在的问题,拟从五个方面完善《税收征管法》中的纳税人协力义务规则:一、确立纳税人协力义务的法律地位;二、针对立法及实践中争议较多的纳税人间接协力义务,明确纳税人间接协力义务的范围;三、完善协力义务违反之法律责任,包括完善纳税人违反协力义务的处罚规则,以及推定征税程序,避免对纳税人乱处罚、处罚重等情况;四、在纳税人协力义务规则中,注重保障纳税人的知情权、陈述申辩权、听证权等程序性权利。五、针对现行《税收征管法》对纳税人协力义务多为强制性规则的情况,从激励纳税人履行纳税人协力义务的角度,提出建立激励机制。
[Abstract]:As a kind of administrative law enforcement, the tax collection and management has a certain difference with other administrative acts. because it relates to all aspects of national economic life, and in-depth to the private production of the taxpayer, it has the characteristics of great law enforcement difficulty, policy and principle, and in the power operation, the information of the two parties is not symmetrical, the tax authorities collect the tax information, and the tax administration, The efficiency of tax inspection is low, and the tax authorities have violated the right of the taxpayer in the course of tax administration. In order to guarantee the national tax benefit and to guarantee the right of the taxpayer, it is necessary to provide the taxpayer with the obligation to assist the tax authorities in identifying the tax fact, that is, the taxpayer's cooperative obligation. The content of the taxpayer's cooperative obligation includes the tax registration obligation, the obligation to set up and save the account book certificate, the tax reporting obligation, the honest obligation, the description of the tax inspection process and the obligation to provide the account book, etc., and the tolerance obligation, etc. in that view of the tax law system of our country, both the tax collection law and the individual income tax law, the tax authorities have made relevant provision to the taxpayer, however, in practice, the tax authorities are easy to transfer the duty of the tax fact investigation to the taxpayer, It is not only to the taxpayer's rights, but also to increase the contradiction of the levy and to reduce the enthusiasm of the taxpayer to fulfill the cooperative obligation. The main reason is that the legal attribute of the cooperative obligation of the taxpayer is not clear, and the current taxpayer cooperation obligation is not perfect. The obligation of the taxpayer to work together is the collateral obligation of the tax liability, which is an auxiliary means to identify the fact of assessment, and can not substitute the tax authority's tax fact to identify the duty. In order to avoid the tax authorities to transfer their duties and to increase the tax payer's cooperative obligation, the law must specify the scope of the joint obligation of the taxpayer, To improve the relevant rules of punishment and to improve the transparency of the presumption of the tax procedure. At the same time, the duty of the taxpayer to perform the cooperative obligation is the main way to realize the right to participate in the tax collection and management process, and the procedural rights such as the right to know, the defense right and the hearing right of the taxpayer in the performance of the cooperative obligation should be guaranteed, and the legitimacy of the tax collection and management program is reflected. On the basis of this, in order to improve the enthusiasm of the taxpayer to fulfill the cooperative obligation, the incentive mechanism can be constructed, and the corresponding procedures and the preferential treatment on the entity can be given according to the taxpayers' performance of the joint obligation. Therefore, to perfect the rules of the taxpayer's cooperation obligations and to standardize the procedure of the taxpayer to fulfill the cooperative obligations, will effectively guarantee the right of the taxpayer, change the current cooperative obligation to carry out the non-positive current situation, and promote the smooth implementation of the tax collection and management program. This paper focuses on the exploration of six parts, and the main contents of each part are as follows: Part one, the general interpretation of the joint obligation of the taxpayer, the concept, the subject, the content and the legal liability form of the taxpayer's cooperative obligation, and the necessary bedding for the follow-up discussion. The second part, in combination with the current situation of the legislation and practice, analyzes the problem of the non-perfection of the indirect cooperative obligation, the presumption of the non-transparency of the tax procedure, the non-positive performance of the cooperative obligation, the weakening of the procedural rights of the taxpayer, etc., It is considered that the improvement of the rules of the cooperative obligation of the taxpayers should be made to solve the above-mentioned problems. The third part, from the constitution and the theory and principle of the tax law, analyzes the theoretical basis of the taxpayer's cooperative obligation, and proves the legitimacy of the taxpayer's cooperative obligation. The fourth part introduces the research status of the legal nature of the cooperative obligation of the taxpayer in Japan, Taiwan, and the mainland of China. On the basis of this, it analyzes its legal attributes from the purpose, content and legal liability form of the cooperative obligation system. The fifth part, the introduction and comparison of the legal rules of the joint obligation of the overseas taxpayers. The German tax law specifically sets out the parties' cooperative obligations; the provisions of Japan's obligation to cooperate with the taxpayer are mainly reflected in the tax reporting link, and the "blue declaration" system is unique; while the United States has little research on the theory of the taxpayer's cooperative obligation, However, the legal rules of the tax declaration are perfect; the theoretical study of the cooperative obligation of the taxpayer in Taiwan is in-depth, and the rule system of the tax payer's cooperative obligation is more comprehensive. The cooperation rules of the above-mentioned countries and regions are of reference to the improvement of the rules of the joint obligation of the taxpayers in our country. In the sixth part, in view of the problems existing in the joint obligation of the taxpayers of our country, it is proposed to improve the rules of the cooperative obligation of the taxpayers in the Tax Administration Law from five aspects: one, to establish the legal status of the taxpayer's cooperative obligations; and In the light of the indirect joint obligation of the taxpayer in the legislation and practice, the scope of the indirect joint obligation of the taxpayer is defined, and the legal liability of the third party and the third party to improve the breach of the cooperative obligation, including the improvement of the penalty rule of the taxpayer's breach of the cooperative obligation, and the presumption of the tax procedure, 4. In the rule of the taxpayer's cooperative obligation, pay attention to the procedural rights of the taxpayer's right to know, state the right of defense and the right of hearing. 5. In view of the fact that the current tax administration method is the most mandatory rule for the taxpayer's cooperative obligation, it is proposed to set up the incentive mechanism from the angle of the tax payer's obligation to cooperate with the taxpayer.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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