税务机关征收非税收入的法律困境及其化解——以《税收征收管理法》修订为契机  

The Legal Dilemma of Tax Authorities in Collecting Non-tax Income and Its Solution——Take the Opportunity of the Revision of the Tax Collection Administration Law

作　　者：郭昌盛 Guo Changsheng

机构地区：[1]北京大学,北京100871

出　　处：《广东社会科学》2023年第2期266-277,288,共13页Social Sciences in Guangdong

基　　金：北京市社会科学基金重点项目“共同富裕法治保障研究”(项目号22FXA003)的阶段性成果。

摘　　要：从我国非税收入征管职责划转税务部门的具体实践来看,存在划转税务机关征收的非税收入范围仍不够明确、各非税收入项目立法完善程度差异显著、税务机关征收非税收入法律适用争议较多等问题。破解税务机关征收非税收入的法律困境,可以从解释论和立法论两个视角进行。解释论视角通过对非税收入涉及的法律法规进行教义学解释,为税务机关征收非税收入提供指引。立法论视角主要有制定专门的非税收入征收管理法、提请有权机关就法律适用冲突进行释明以及修订《税收征收管理法》并将非税收入纳入适用范围等三种方案。从我国立法的实践来看,修订《税收征收管理法》将非税收入纳入适用范围是当前较为可行的方案。The reform of the CPC and China has clarified the reform direction of transferring the collection and management responsibility of non-tax revenue to the tax authority.However,from the specific practice of the reform,there are still some problems,such as the scope of non-tax revenue collected by the tax authority is still not clear enough,the degree of legislative perfection of various non-tax revenue items is significantly different,and there are many disputes about the legal application of non-tax revenue collected by the tax authority.There are two ways to solve the legal dilemma of tax authorities in collecting non-tax income:the theory of interpretation and the theory of legislation.The interpretive perspective provides guidance for tax authorities to collect non-tax income through doctrinal interpretation of laws and regulations related to non-tax income.From the perspective of legislation,there are mainly three plans,namely,issuing a special law on the collection and management of non-tax income,requesting the competent authorities to explain the conflict of law application,and revising the Tax Collection Administration Law and bringing non-tax income into the scope of application.From the perspective of legislative practice in China,it is currently a more feasible plan to amend the Tax Collection Administration Law to include non-tax income into the scope of application.

关 键 词：非税收入 滞纳金 税收征收管理法 行政强制法 “同征同管” 释明法律适用 

分 类 号：D922.22[政治法律—经济法学]