论中国税务诉讼的深层制约因素  

On the Deep Restrictive Factors of Tax Proceeding in China

作　　者：刘志鑫 LIU Zhixin

机构地区：[1]中国社会科学院法学研究所

出　　处：《暨南学报（哲学社会科学版）》2020年第5期48-60,共13页Jinan Journal(Philosophy and Social Sciences)

基　　金：中国博士后科学基金资助项目“中国地方财政关系与国家公民税收关系的交叉分析”;国家社科基金后期资助项目“隐形的网络:社会系统中的法律”(批准号:18FFX010)。

摘　　要：税务诉讼是一种特殊的行政诉讼,本应发挥保障纳税人权利的重要作用,在我国却长期疲软停滞。既有研究多肯定德国财税诉讼制度的发达成熟,但将专门的财政法院制度视为关键因素,而未能把握其中深层原因:第一,税务诉讼制度需要坚实的宪法基础和配套制度;第二,唯有限制税务机关的优越地位,才能保障纳税人的权利,促进税务诉讼的发展。相较而言,税收法定原则在我国还有待落实,故税收领域还有"轻法律、重通告"的现象,则税务机关还将长期处于优越地位。这导致税务诉讼既不利于纳税人,也不利于法官,而有利于税务机关。只有夯实税收法定,消解税务机关的优越地位,才能实现税务诉讼的"活性化"。Tax proceeding,a special type of administrative litigation,is supposed to play an important role in safeguarding the rights of taxpayers,but has been weak and stagnant for a long time in China. While many studies have affirmed the maturity of the German fiscal and tax litigation system,they have mistakenly regarded the special fiscal court system as a key factor,and failed to grasp the underlying reasons: First,the tax proceeding system needs a solid constitutional foundation and a supporting system. Second,only by limiting the superior status of tax authorities can the rights of taxpayers be safeguarded and the development of tax proceeding promoted. In contrast,the principle of law-based taxation has yet to be implemented in China,so the tax authorities remain in a privileged position for a long time,showing no respect to law and paying attention to notices. This results in tax proceeding that goes against both the taxpayer and the judge,but benefits the tax authorities. The "activation"of tax proceeding can only be achieved by consolidating tax laws and eliminating the superior position of tax authorities.

关 键 词：税务诉讼 税收法定 税务机关的优越地位 德国财政法院 

分 类 号：D9[政治法律—法学]