税法行政解释的中国实践与法律规制——开放税收司法的逻辑证成  

On the Practice and Regulation of Administrative Interpretation of Tax Law in China——the Logic Demonstration for the opening of Tax Revenue Justice

作　　者：滕祥志[1,2] T E N G Xiang - zhi

机构地区：[1]中国社会科学院财经战略研究院 [2]中国社会科学院财税法案例研究中心

出　　处：《北方法学》2017年第6期52-63,共12页Northern Legal Science

基　　金：2017年国家社会科学基金项目"税收法定视域下的税法确定性问题研究"(17BFX202)的阶段性研究成果

摘　　要：现行《税收征管法》修订草案中行政机关扩权条款增多,而纳税人权利保护制度阙如,相互之间并未形成合理的制度均衡。从税法行政解释权的实际行使出发,讨论开放税收司法问题,需要厘清以下问题脉络,一是税收立法的不完备性,导致税法行政解释扩张和税法不确定性;二是随着交易结构愈益复杂,实践呼唤税务机关提供税法确定性服务,税法确定性服务的法理基础是税法解释权共享原理;三是根据税法解释权共享原理,税法解释权不能由行政机关独享,规制税法行政解释权的逻辑归宿和制度选项是激活税收司法,以落实税收法定。Tax Collection and Administration L a w is being revised. H o w e v e r , the improvement oftaxpayers rights protection system and the opening of tax judicature have not attracted enough attention. Inthe current draft, the provisions of the administrative institutions have been enlarged, but the taxpayer’srights protection system has not been fulfilled, and it leads to an institutional imbalance. This article tries todiscuss the issue of opening tax justice from the practical exercise of administrative interpretation power oftax laws. So the following issues need to clarify. Firstly, the incompleteness of tax legislation leads to theexpansion of administrative interpretations and the uncertainty of tax law. Secondly, as the transaction structureb ecomes more and more c o m p l e x, the tax law’s certainty services by the tax authorities based on thesharing principle of the tax laws explanation power are nee ded. Thirdly, according to the sharing principle,it can not be exclusively enjoyed by the administrative authorities and shall be reviewed by the court. S o ,the logical development direction and the system option are the activation of the taxation justice so as to i m plementthe statutory taxes.

关 键 词：税法确定性 行政解释 交易定性 税收司法 

分 类 号：DF432[政治法律—经济法学]