税务处罚中的替代性机制研究
发布时间：2019-07-25 06:55
【摘要】：传统的税务处罚机制在程序上体现为表示行为的单方性和法律效果的既定性,在实体上表现为手段措施的单一性和非选择性。与此相比,替代性机制是不同于法定处罚机制而形成的多元化处理措施、程序和手段的总称,包括程序上的协商性和实体上的过渡性与可选择性,并视具体的对象主体和情节轻重予以适用。在税收法定视域下规范替代性机制的选择路径和适用基准,需要通过目的性限缩和比例性规制以对财产罚、名誉罚、行为罚等进行法理上的效益评估与实践中的类型化界分,并运用到惩戒罚和执行罚的具体过程中,同时结合协商和解、处罚听证、公示平台等替代性程序实现替代性机制与税务处罚的现实对接,明确谦抑原则的取舍在最终司法审查程序中的价值定位。
[Abstract]:The traditional tax punishment mechanism is embodied in the procedure to express the unilateral nature of the behavior and the legal effect, and in the entity as the unity and non-selectivity of the means and measures. In contrast, the alternative mechanism is a pluralistic treatment measure, which is different from the legal punishment mechanism, the general name of the procedure and means, including the negotiation of the procedure and the transition and selectivity of the entity, and is applicable according to the specific subject and the severity of the circumstances. In order to standardize the choice path and applicable benchmark of alternative mechanism from the perspective of tax law, it is necessary to evaluate the legal benefits of property punishment, reputation punishment and behavior punishment through purposeful restriction and proportional regulation, and apply it to the specific process of disciplinary punishment and enforcement punishment, and at the same time, in combination with negotiation and reconciliation, punishment hearing, The alternative procedures such as the publicity platform realize the realistic docking between the alternative mechanism and the tax punishment, and make clear the value orientation of the choice of the principle of modesty in the final judicial review procedure.
【作者单位】： 华东政法大学;
【基金】：国家社会科学基金重点项目“中国(上海)自由贸易实验区税收法制问题研究”(14AFX020)
【分类号】：D922.22
本文编号：2518917
[Abstract]:The traditional tax punishment mechanism is embodied in the procedure to express the unilateral nature of the behavior and the legal effect, and in the entity as the unity and non-selectivity of the means and measures. In contrast, the alternative mechanism is a pluralistic treatment measure, which is different from the legal punishment mechanism, the general name of the procedure and means, including the negotiation of the procedure and the transition and selectivity of the entity, and is applicable according to the specific subject and the severity of the circumstances. In order to standardize the choice path and applicable benchmark of alternative mechanism from the perspective of tax law, it is necessary to evaluate the legal benefits of property punishment, reputation punishment and behavior punishment through purposeful restriction and proportional regulation, and apply it to the specific process of disciplinary punishment and enforcement punishment, and at the same time, in combination with negotiation and reconciliation, punishment hearing, The alternative procedures such as the publicity platform realize the realistic docking between the alternative mechanism and the tax punishment, and make clear the value orientation of the choice of the principle of modesty in the final judicial review procedure.
【作者单位】： 华东政法大学;
【基金】：国家社会科学基金重点项目“中国(上海)自由贸易实验区税收法制问题研究”(14AFX020)
【分类号】：D922.22
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