税务处理与税务处罚关系的法律性质——基于裁判分歧的分析与展开  

The Legal Nature of the Relationship between Tax Treatment and Tax Punishment--The Analysis and Development Based on the Differences on Judgments

作　　者：祝飞宇 ZHU Fei-yu(Administrative Division of Beijing First Intermediate People's Court,Beijing 100040,China)

机构地区：[1]北京市第一中级人民法院行政审判庭,北京100040

出　　处：《税务与经济》2021年第1期58-64,共7页Taxation and Economy

摘　　要：税务处理决定与税务处罚决定的关系问题引发了实践与理论的诸多争议.在司法实践中,不同裁判观点长期并立不利于税务执法标准的统一和税务管理秩序的维护,凸显了厘清争议的必要性.税收征罚关系应当符合税收征管构成要件、遵循行政诉讼审理原则以及契合差异化证明标准,从而确立了征罚关系绝对独立观点的合法性.征罚关系绝对独立观点认为,税务处理决定与税务处罚决定是相互独立的行政行为,二者之间并无明确的相互拘束力,且二者所认定的违法事实和追缴金额无需保持一致.基于此,税务机关、复议机关与人民法院应当随之调整执法标准与审理标准,确保该观点贯穿于税务争议解决的全链条.The relationship between the tax treatment decision and the tax penalty decision has caused many disputes in practice and theory.In judicial practice,the long-term juxtaposition of different opinions on judgments is not conducive to the unification of tax law enforcement standards and the maintenance of tax management order.Therefore,it is necessary to clarify these disputes.The relationship of tax collection and punishment should satisfy the constituent elements of tax collection and management.It should also follow the principles of adminis-trative litigation and accord with the differentiated certification standards.Thus,the legitimacy of the absolute independence of the relationship between taxation and punishment is established.In this absolute independence of the relationship between levy and punishment,the tax treatment decision and the tax penalty decision are mutually independent administrative actions,and there is no clear mutual binding force between them.Therefore,the illegal facts and the amount of recovery determined by them should not be consistent.Based on this,tax authorities,administrative bodies for reconsideration and people's courts should adjust law enforcement standards and trial standards accordingly to ensure that this view runs through the entire chain of tax dispute resolution.

关 键 词：税务处理 税务处罚 征罚关系 绝对独立 

分 类 号：F810.42[经济管理—财政学]