德发案对税务行政执法的启示  

The Enlightenment of Tax Administrative Law Enforcement by DeFa Case

作　　者：卢阳 LU Yang(School of Management, Shanxi University of Technology, Hanzhong 723000, Chin)

机构地区：[1]陕西理工大学管理学院,陕西汉中723000

出　　处：《税务与经济》2018年第4期94-97,共4页Taxation and Economy

基　　金：陕西理工大学科研计划资助项目"地方税权配置问题研究"(项目编号:SLGQD2017-24)的阶段性成果

摘　　要：德发案的审理与判决引发了税收实务界和理论界的广泛关注与讨论,其症结在于主管税务机关混淆了核定征收权的性质与适用范围,错误地认为核定征收可以作为事后认定当事人税收违法的管理手段。核定征收权是《税收征管法》赋予税务机关在特定条件下提升税收征管效率的行政管理权限,而并非税务稽查认定当事人税收违法的依据。行使核定征收权即意味着做出了一项新的具体行政行为,在该具体行政行为没有被认定为无效或撤销的前提下,该具体行政行为变更了原有的税收法律关系,在这一新的税收法律关系下,税收主体重新确定了各自的权利与义务。即税务机关行使核定征收权意味着终止税收违法案件的调查,以税收行政管理权重新确定纳税人的纳税义务。The trial and decision of DeFa Case affect the extensive attention and discussion of the tax practitioners and theorists. The crux of the De Fa case is that the competent tax authorities confuse the nature and scope of application of the tax power of check and ratify,and erroneously believe that the tax power of check and ratify can be used as a management tool for identifying illegal action for the parties afterwards. The tax power of check and ratify is a kind of administrative power for improving the efficiency of tax collection,which can be used under certain conditions by the tax collection and administration law,rather than the basis for determining the illegal tax action of the party under tax inspection. It means a new specific administrative act has been done by exercising the tax power of check and ratify. Under the premise that the specific administrative act is not recognized as invalid or revoked,the specific administrative act has changed the original tax legal relationship. Under the new tax law relationship,the tax subjects have redefined their rights and obligations. In short,the tax authorities exercise the tax power of check and ratify,which means to terminate the investigation of tax illegal cases,and redefine the taxpayer＇s duty to pay taxes with the tax administration power.

关 键 词：德发案 核定征收 滞纳金 

分 类 号：F810.42[经济管理—财政学]