论依法治税中的“府院失衡”及其协调——以行政强制与司法执行的协同为中心  

On the“Imbalance of Government and Court”and Its Coordination in the Administration of Taxation by Law——Focusing on the Coordination Between Administrative Enforcement and Judicial Enforcement

作　　者：谷佳杰[1] GU Jia-jie(Law School of Southwest University of Political Science and Law,Chongqing 401120)

机构地区：[1]西南政法大学法学院,重庆401120

出　　处：《行政法学研究》2024年第2期71-83,共13页ADMINISTRATIVE LAW REVIEW

基　　金：2020年度西南政法大学“党的十九届四中全会精神理论阐释专项课题”重点项目“民事强制执行法编纂的体系化研究”(项目编号:2020XZZD-01)。

摘　　要：税务机关与人民法院之间的“府院互动”是实现我国依法治税中执法司法协同的有效路径,但我国依法治税中存在的“府院失衡”现象直接影响了“府院互动”目的之实现。“府院失衡”现象具体表现为行政强制措施与司法保全措施之间、行政强制措施与司法强制执行之间、行政强制执行与司法保全措施之间以及行政强制执行与司法强制执行之间的协同困境。这是由于行政强制权与司法强制执行权并轨运行存在冲突、执法司法协同规范存在缺失以及利益导向下的不规范执法问题所导致的。为协调“府院失衡”现象,首先应协同配置以税务机关行政强制为主、法院司法强制执行为辅的税务强制执行权;其次应明确税务机关与法院在依法治税中的角色定位,税务机关的主导地位不动摇,法院仅应发挥监督与协助执行作用;最后通过允许税务机关参与法院执行款的分配、限制税收优先权的实现程序、限制“先税后证”的适用范围、建立涉税信息共享机制,实现依法治税中“府院联动”的路径优化。The“interaction between government and court”of the tax authorities and the people's court is an effective way to realize the coordination between law enforcement and justice in the administra-tion of tax by law.However,“the imbalance between government and court”existing in the administration of tax by law directly affects the realization of the goal of“interaction between government and court”.“The imbalance between government and court”is manifested in the collaboration dilemma between admin-istrative coercive measures and judicial preservation measures,between administrative coercive measures and judicial enforcement,between administrative enforcement and judicial preservation measures,and be-tween administrative enforcement and judicial enforcement.This is caused by the conflict in the parallel op-eration of administrative enforcement power and judicial enforcement power,the lack of norms for coordina-ting law enforcement and justice,and the problem of non-standard law enforcement under the orientation of interests.In order to coordinate“the imbalance between government and court”,first of all,we should set tax enforcement power,which is mainly based on administrative enforcement of tax authorities and supple-mented by judicial enforcement of court;secondly,we should clarify the roles of tax authorities and court in the administration of tax by law:the dominant position of tax authorities is unswerving,and court should only play the role of supervising and assisting enforcement;finally,by allowing tax authorities to participate in the distribution of court execution funds,limiting the implementation procedures of tax priori-ty,limiting the application scope of“taxing before justifying”and establishing a tax-related information sharing mechanism,the path of“linkage between government and court”in the administration of tax by law could be optimized.

关 键 词：依法治税 府院联动 行政强制 司法强制执行 

分 类 号：D922.22[政治法律—经济法学] D922.1[政治法律—法学] D926.2