核定征收适用范围的延展及其反思  

Extension and Reflection on the Scope of Application of Verification Collection

作　　者：侯卓[1] Hou Zhuo

机构地区：[1]中南财经政法大学法学院

出　　处：《中国法学》2024年第2期266-286,共21页China Legal Science

基　　金：2021年度国家社科基金后期资助项目“税法基础理论的反思与拓补”(项目批准号:21FFXB020)的阶段性成果。

摘　　要：《税收征收管理法》第35条枚举了核定征收的六类适用情形,其共性是将核定征收作为查账征收的备选方案。其他具体制度规范除复述、细化此六者外,也间或另作规定且不乏偏离核定征收基本意涵者,同时在征管实践中亦有泛化适用核定征收的倾向。提高征管效率、发挥调控功能和在税权受限前提下进行地方治理,是核定征收适用范围延展的三大动因。核定征收兼具执行和决策双重属性,对其实施规制旨在将核定征收纳入法治轨道,在此前提下为征管实践预留一定裁量空间。为此,应当完善《税收征收管理法》和相关税种法制度,强化对核定征收的程序控制,并且优化对核定征收的司法审查。Article 35 of the Law on the Administration of Tax Collection enumerates six types of applicable situations for verification collection,with the commonality of using verification collection as an alternative plan for auditing collection.Other institutional norms,in addition to restating and refining these six types,also occasionally make separate provisions,and there are some deviations from the basic meaning of verification collection.There is also a tendency in tax collection to excessively apply verification collection.Improving the efficiency of tax collection,exerting regulatory functions,and conducting local governance under the premise of limited tax rights are the three main driving forces for the extension of the scope of verification collection.Verification collection has dual attributes of execution and decision-making,and its regulation aims to incorporate verification collection into the legal track,with appropriate reserved space for its application.Therefore,it is necessary to improve the Law on the Administration of Tax Collection and related tax laws,strengthen the procedural control of verification collection,and optimize the judicial review of verificationcollection.

关 键 词：核定征收 查账征收 税收征收管理法 司法审查 法律规制 

分 类 号：D922.22[政治法律—经济法学]