浅议新形势下税收执法与税收司法的衔接——以《税收征管法》的修订为视角  

On the Connection between Tax Law Enforcement and Tax Justice in the New Era:From the Perspective of the Revision of the Law of the PRC on the Administration of Tax Collection

作　　者：涂京骞 TU Jingqian

机构地区：[1]国家税务总局税务干部学院(大连)

出　　处：《税务研究》2020年第10期79-85,共7页

摘　　要：在虚开增值税专用发票、税收核定、逃避缴纳税款、税法与民商法协调等方面,一直存在着执法标准不规范、不明确、不准确等问题。对此,在"以最严格标准防范逃避税"这一指导思想下,可在《税收征管法》的修订中增加明确虚开增值税专用发票"入罪"标准的相关条款,增加界定计税依据与合理商业目的标准的相关条款,增加明确界定逃避缴纳税款中"应纳税款"标准的相关条款,增加明确税法与民法关系适用的相关条款。There have been some unresolved issues such as nonstandard,unclear and inaccurate law enforcement standards in falsely issuing special invoices for value-added tax,tax verification,tax evasion and coordination between tax law and civil and commercial law.In view of this,under the guiding ideology of preventing tax evasion with the strictest standards,this paper argues that it is necessary to add the clauses that define the"incrimination"standard of falsely making out special invoices for value-added tax,the tax basis and the standard of reasonable commercial purpose,the"taxable amount"standard of tax evasion and the relationship between tax law and civil law,respectively,in the revision of the Law of the PRC on the Administration of Tax Collection.

关 键 词：税收执法 税收司法 计税依据 税收征管法 

分 类 号：D922.22[政治法律—经济法学]