重塑税收核定:我国税收行政确定的建构路径

发布时间：2018-02-02 03:58

本文关键词： 税收征管法行政确定税收核定　出处：《税务研究》2015年12期 　论文类型：期刊论文

【摘要】：国务院法制办于2015年公布的《税收征管法(修订草案)》新增"税额确认"一章,使得税收程序更为清晰合理,进步意义值得肯定,但在新旧制度的继受与发展层面仍值得检讨。为此,本文从我国的制度实践出发,主张重塑既有的税收核定概念,将其打造为我国的税收行政确定制度。税收核定应该被定位为一种行政确认行为,以此解决纳税评估内外混淆的弊端。在确立税收核定概念的基础上,有必要厘清其与推定课税、税务调查之间的界限与关联。在行为的类型化层面,考虑到税法的特性并借鉴国际经验,构建起以预先核定、简易核定、欠税核定和预险核定为内容的体系。
[Abstract]:The Law on tax Collection and Administration (revised draft) published by the legal Affairs Office of the State Council on 2015 has added a new chapter, "confirmation of tax amount", which makes the tax procedure clearer and more reasonable, and the significance of progress is worthy of affirmation. However, it is still worth reviewing in the aspect of succession and development of the new and old systems. Therefore, this paper advocates to remould the existing concept of tax approval from the system practice of our country. Tax approval should be defined as an administrative confirmation behavior to solve the problem of internal and external confusion in tax assessment. On the basis of establishing the concept of tax approval. It is necessary to clarify the boundary and correlation between tax and presumptive taxation, tax investigation. In the level of behavior typology, considering the characteristics of tax law and drawing on international experience, to build a pre-approved, simple approval. The system of tax default approval and pre-insurance approval as content.
【作者单位】：武汉大学法学院;
【分类号】：F812.42
【正文快照】： 国务院法制办于2015年公布的《税收征管法(修订草案)》中,新增“税额确认”一章,对税务机关确定纳税义务的权力做出规定。这一修改使得税收程序更为清晰:首先确定纳税义务,再进行保全与征收,继而展开税务调查、法律责任与争议解决等内容。这一新的规定如何与我国已有的制度实

【共引文献】