论主观过错条款在税务行政处罚中的适用  

On the Application of Subjective Fault Provisions in Tax Administrative Penalty

作　　者：陈阵香 韩欣雨 CHEN Zhenxiang;HAN Xinyu

机构地区：[1]上海立信会计金融学院法学院 [2]常州大学史良法学院

出　　处：《税务研究》2021年第10期75-80,共6页

摘　　要：《行政处罚法》中主观过错条款的引入,为税法的适用、主观过错的确立提供了契机与经验。在税收实践中,因未明确主观过错的判断标准而产生的税收争议较为常见。为保持税务机关征税权的谦抑,进一步提高确定主观过错的效率,应考究主观过错的基本内涵与核心内容,明确税务行政处罚中主观过错的具体要求。在立法方面,建议《税收征管法》中明确规定主观过错原则,并结合《税收征管法实施细则》形成对主观过错规定的完整体系,在执法方面,应当强调对证据链条完整性的审查、探索建立纳税人承诺制、加强部门协作并建立科学的复核标准。The introduction of the subjective fault provisions in the Administrative Penalty Law provides an opportunity and experience for the application of the tax law and the establishment of the subjective fault.In practice,tax disputes are more common beyond the unclear judgment criteria of subjective fault.In order to maintain the modesty of tax power of tax authorities and improve the efficiency of determining subjective fault further,the basic connotation and core content of subjective fault should be investigated,and the specific requirements of subjective fault be clarified in tax administrative penalty.In terms of legislation,it is suggested that the Law on the Administration of Tax Collection stipulates clearly the principle of subjective fault and forms the completion of the subjective fault provisions in general combined with the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection;In terms of law enforcement,it is suggested to emphasize the review of the integrity of the evidence chain,explore the establishment of a taxpayer commitment system,strengthen departmental cooperation and establish scientific review standards.

关 键 词：税务行政处罚 主观过错 税收法定原则 税收征管法 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学] D922.11[政治法律—法学]