吕铖钢. 税务行政裁量权的理论阐释、行为纠偏与路径选择[J]. 北京理工大学学报(社会科学版), 2021, 23(2): 152-160. DOI: 10.15918/j.jbitss1009-3370.2021.3406
    引用本文: 吕铖钢. 税务行政裁量权的理论阐释、行为纠偏与路径选择[J]. 北京理工大学学报(社会科学版), 2021, 23(2): 152-160. DOI: 10.15918/j.jbitss1009-3370.2021.3406
    LÜ Chenggang. The Theoretical Explanation, The Behavior Correction and the Path Selection of Tax Administrative Discretionary Power[J]. Journal of Beijing Institute of Technology (Social Sciences Edition), 2021, 23(2): 152-160. DOI: 10.15918/j.jbitss1009-3370.2021.3406
    Citation: LÜ Chenggang. The Theoretical Explanation, The Behavior Correction and the Path Selection of Tax Administrative Discretionary Power[J]. Journal of Beijing Institute of Technology (Social Sciences Edition), 2021, 23(2): 152-160. DOI: 10.15918/j.jbitss1009-3370.2021.3406

    税务行政裁量权的理论阐释、行为纠偏与路径选择

    The Theoretical Explanation, The Behavior Correction and the Path Selection of Tax Administrative Discretionary Power

    • 摘要: 税法中不确定概念下的理论空间以及税务行政的实践需求共同营造了税务行政裁量的制度空间,而不规范的税务行政裁量则为不规范的税收执法提供了操作机会。通过对税法文本中不确定概念理论缘由的寻求,以及税收征管中实践动因的梳理,税务行政裁量权的规范化确有必要性。为达成税法运行各司其职中的彼此制衡,有必要强化比例性原则在税务行政裁量中的运用,以此限制税权介入纳税人私域的范围与限度,并提供明确化的宏观指引;利用行政裁量基准“行政自制”与“规则之治”的双重品质,借助标准化的文本修正,为规范化的税收执法预设行为轨迹、构建外在制约并压缩裁量空间;以纳税人的同意权为基础,设计符合税法特殊性的程序规则,形成立体化的纳税人救济路径。最终形成税务行政裁量权积极运作与规范运行的制度环境。

       

      Abstract: The elastic space of uncertain concepts in tax law and the rigid demand of tax administration create the right to choose for tax administrative discretion, while the irregularity of tax administrative discretion provides operational opportunities for selective enforcement.By examining the effectiveness of tax law interpretation, it is necessary and legitimate for tax authorities to interpret the uncertain concepts in tax law.Therefore, it is necessary to “prescribe the right remedy” on the basis of determining the institutional origin and theoretical orientation of selective law enforcement, to establish the boundaries of tax administrative discretion, and to ensure the positive action and normative operation of tax administrative discretion through the combination of principle guidance, text supplement and procedural control. Finally, the system environment of tax administrative discretion is formed.

       

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