论税务行政诉讼的“清税前置”条款  

On the Clause of “Tax Clearing in Advance” in Tax Administrative Litigation

作　　者：熊可鑫 XIONG Ke-xin(Management Committee of xiong’an New Area,BaoDing 071703,China)

机构地区：[1]河北雄安新区管理委员会,河北保定071703

出　　处：《哈尔滨学院学报》2022年第12期47-50,共4页Journal of Harbin University

摘　　要：“清税前置”条款具有合理性和正当性,是落实我国税收法定原则的必然要求。“清税前置”条款的制度设计虽然能使国家债权受到绝对的、优先的保护,但却对纳税人设置了严格的救济门槛,导致无力承担税款但对纳税事项具有争议的纳税人处于救济无门的地步,存在降低纳税人守法自觉性和纳税积极性的现实可能性,亟待被纳入税务体制改革的范围之中。废除“清税前置”条款并不是税务改革的最佳方案,在行政诉讼税务的现有体制下优化税收方式更具有现实救济意义。The clause of “tax clearing in advance” is reasonable and legitimate, which is an inevitable requirement for the implementation of the legal principle of taxation in China. Although its system design can enable the national creditor’s rights to be absolutely and preferentially protected, it has set a strict relief threshold for taxpayers, leading to the situation that taxpayers who are unable to bear the tax but have disputes over tax matters are in a state of no access to relief. There is a realistic possibility to reduce taxpayers’ consciousness of abiding by the law and enthusiasm for tax payment, and it is urgent to be included in the scope of tax system reform. Abolishing the “tax clearing in advance” clause is not the best plan for tax reform, and optimizing the tax method under the existing system of administrative litigation tax has more realistic relief significance.

关 键 词：清税前置 税务行政诉讼 税务行政复议 

分 类 号：D922.22[政治法律—经济法学]