包税条款的检视与治理--以税收公平原则为指引  

Review and Governance of Tax Inclusion Clauses--Guided by the Principle of Tax Fairness

作　　者：刘继虎[1] 袁冰洁 LIU Jihu;YUAN Bingjie(School of Law,Central South University,Changsha 410083,China)

机构地区：[1]中南大学法学院,湖南长沙410083

出　　处：《信阳农林学院学报》2023年第1期21-26,共6页Journal of Xinyang Agriculture and Forestry University

摘　　要：网络司法拍卖蓬勃发展的同时,关于买受人概括承担一切税费的包税条款引发了偏离公平税负的问题。在横向公平与量能课税原则的考量下,发现这一类型的包税条款违反了税收公平原则。为使得包税条款符合税收公平原则,从而更好地促进网络司法拍卖的发展,应当在拍卖公告中要求由被执行人和买受人按照法律、法规各自承担相应的税费。同时,执行法院应当加强与税务机关的沟通与协作,列明一切税费,使买受人可以根据自身的经济能力负担税费。While the online judicial auction is booming,the tax-inclusive clause that the buyer generally bears all taxes has caused the problem of deviating from the fair tax burden.Considering the principles of horizontal fairness and volume-based taxation,it is found that this type of tax package violates the principle of tax fairness.In order to make the tax-included clauses conform to the principle of tax fairness and thus better promote the development of online judicial auctions,the auction announcement should require that the enforcee and the buyer bear the corresponding taxes and fees in accordance with laws and regulations.At the same time,the enforcement court should strengthen the communication and cooperation with the tax authorities,and list all taxes and fees,so that the buyer can pay the taxes and fees according to their own economic capacity.

关 键 词：网络司法拍卖 包税条款 横向公平 量能课税 

分 类 号：D922.29[政治法律—经济法学]