论附加福利课税的程序法路径——以《税收征管法修正案》引入自然人纳税识别号制度为重点  

The Procedure Law Path to Fringe Benefit Tax:Focus on the Introduction of TFN for Individual Taxpayers by Amendment of Law of Tax Administration

作　　者：陈少英[1] 王一骁 Chen Shaoying Wang Yixiao(Fiscal and Tax Law Research Center, East China University of Political Science and Law, Shanghai 200042, Chin)

机构地区：[1]华东政法大学财税法研究中心,上海200042

出　　处：《上海财经大学学报（哲学社会科学版）》2017年第3期109-117,128,共10页Journal of Shanghai University of Finance and Economics

基　　金：2013年度教育部人文社科研究项目"附加福利课税法律制度研究--以完善个人所得税法调节收入分配功能为视角"(13YJA820004)

摘　　要：我国《个人所得税法》将附加福利囊括于"工资、薪金所得"税目,实践中却因无从获取附加福利所得的真实信息,导致课税不具可行性,严重削弱了个人所得税公平收入分配的功能。因此,个人所得税法的改革与完善,是新一轮财税体制改革的重中之重。然而,完备的实体法必须辅之以完备的程序法。为了与直接税的改革相配套,此次《税收征管法》的修改,引入了自然人纳税识别号制度,旨在通过统一赋码及该制度在经济活动中的广泛使用,关联不同主体归集的涉税信息,披露隐性收入。通过考察《税收征管法》拟引入自然人纳税识别号制度的功能与附加福利课税之契合度,并以税收程序法平衡"征纳双方信息优势"的价值定位以及契合个人所得税法改革的价值取向为双重评判标准,可揭示出借助自然人纳税识别号制度以实现附加福利课税的正当性、可行性和有效性。修改后的《税收征管法》宜明确税务机关可在核实个人所得税纳税申报时运用识别号承载的涉税信息,最终将自然人纳税识别号制度作为突破附加福利课税障碍的程序法基础。Fringe benefits provided by Law of Private Income Tax（PIT）belong to the item of income from wages and salaries. However, fringe benefit tax is not feasible because of the difficulty of collecting real information, severely impairing the function of equal redistribution of PIT. Thus, the reform and perfection of PIT law shall be the top priority of the new-round reform of fiscal and taxation system. However, a perfect substantive law always matches a perfect procedure law. The system of tax file number（TFN）for individual taxpayers is introduced by the Amendment of Law of Tax Administration, aiming to collect tax information and reveal hidden incomes through unified codes, universal application and rules of pay reports. TFN＇s value selection of the balance of information power between taxpayers and tax authority, as well as its consistence with the core value of reform of PIT, draw into the conclusion on the justice, feasibility and efficiency of support for levying on fringe benefits. The amended Tax Administration Law shall render the authority of using tax information on TFN when checking PIT tax returns on tax authorities, making it a basic system of procedural tax law to break through the obstacles to tax on fringe benefits.

关 键 词：附加福利 个人所得税改革 税收征管法修订 纳税识别号 程序正当性 

分 类 号：DF432[政治法律—经济法学]