论税务约谈机制的制度缺失及完善建议  

On Tax Interview Mechanism:System Deficiency and Suggestions on Improvement towards It

作　　者：廖仕梅[1] LIAO Shimei

机构地区：[1]北京理工大学法学院

出　　处：《税务研究》2024年第1期76-82,共7页

基　　金：国家社会科学基金后期资助项目“税务行政争议的预防及解决路径研究”(项目编号:22FFXB038)的阶段性研究成果。

摘　　要：税务约谈属于争议预防机制、非强制性行政行为,不是纠纷解决机制,不同于和解及调解机制,也不同于询问。税务约谈在创建公平对话平台、对纳税人违法预警、有效防范税务执法风险等方面能发挥积极作用。目前税务约谈机制存在的缺陷主要表现为法律依据不足、适用范围过窄、对有欺诈行为的纳税人缺乏惩戒措施、对纳税人的权益保护不够。借鉴美国、澳大利亚等国的相关立法并结合我国实际情况,建议通过以法律形式规范税务约谈机制、扩大税务约谈的适用范围、鼓励纳税人配合税务约谈、注重对纳税人权益的保护等措施,不断完善我国的税务约谈机制。Tax interview is of dispute prevention mechanism and not mandatory administrative act.It is not a dispute resolution mechanism,so it is different from reconciliation,mediation and interrogation.Tax interview plays an important role in creating a fair dialogue platform,warning taxpayers'offence and preventing law enforcement risk effectively,but tax interview mechanism has some problems,such as lacking of law basis,narrow scope of application,limited disciplinary measures for the taxpayers who have fraudulent practices and insufficient protection mechanism for taxpayers'rights.Drawing on relative laws of America and Australia,and considering the actual situation in China,the tax interview mechanism can be perfected by standardizing it by law,expanding the scope of application of tax interview,encouraging taxpayers to coordinate with tax interview and paying attention to protect taxpayers'rights.

关 键 词：税务约谈 税收征管 税务执法 纳税人权益 

分 类 号：F812.42[经济管理—财政学]