《税收征管法》适用范围的缺陷及其改进——以进境物品进口税纳税主体认定为例  

Defects and Improvement of Scope of Application of the Law on the Administration of Tax Collection——Taking Identification of Taxpayers of Import Tariffs on Entry Articles as an Example

作　　者：任喜荣[1] 池生清 Ren Xirong;Chi Shengqing

机构地区：[1]吉林大学法学院 [2]国家税务总局三明市税务局

出　　处：《税务研究》2020年第4期75-81,共7页

基　　金：教育部人文社会科学重点研究基地重大项目“合宪性控制的理论与实践”(项目编号:16JJD8200O6)的阶段性研究成果。

摘　　要：《税收征管法》是我国最重要的税收程序法,应当规范所有税种的征管行为,平等保护所有纳税人的合法权益。以"征税机关模式"确定《税收征管法》的适用范围导致税法规范体系叠床架屋、左支右绌,给我国税法体系的融贯性、稳定性和权威性带来严重挑战。以进境物品进口税纳税主体的认定为例,《进出口关税条例》第五十八条的规定不仅在合宪性与合法性维度对我国税收实体法产生冲击,而且在权利救济维度侵害了进境物品所有人和收件人之合法权利,其根本原因在于《税收征管法》不当排除了海关征收或代征税收的适用,导致扣缴义务制度被迫"缺席"。有鉴于此,建议《税收征管法》适用范围应当摒弃"征税机关模式"而采取"主权模式",从而彻底完成我国税法内外统一的历史使命。The Law of the People’s Republic of China on the Administration of Tax Collection is the most important law regulating tax collection procedure,and shall apply to the administration of tax collection in respect of all taxes and protect the rights of all taxpayers in an equal way.However,its scope of application set by the"Tax Bureau Mode"has resulted in a great threat to the consistency,stability and authority of tax law system.Taking identification of taxpayers of import tariffs on entry articles as an example,the stipulation of Article 58 in Regulations on Import and Export Duties not only has a huge impact on the substantive law in the respects of constitutionality and legitimacy,but also harms the lawful rights of the owners and receivers of the entry articles The fundamental reason is that the Law on the Administration of Tax Collection wrongfully eliminates the customs and other taxes collected by the Customs,causing that the withholding agent system is forced to be"absent".Therefore,the scope of application of the Law on the Administration of Tax Collection should be set in"Sovereignty Mode"instead of"Tax Bureau Mode",thus realizing the historical course of making the tax law a unity.

关 键 词：税收征管法 适用范围 进境物品进口税 纳税主体 扣缴义务人 

分 类 号：D922.22[政治法律—经济法学]