第三人代缴税款的逻辑证成与制度构建研究  

Logical Justification and System Construction of Tax Payment by the Third Party

作　　者：张怡[1] 姚艳萍 ZHANG Yi;YAO Yanping

机构地区：[1]西南政法大学经济法学院,重庆401120 [2]西南政法大学中国财税法治研究院,重庆401120

出　　处：《上海交通大学学报（哲学社会科学版）》2024年第4期13-31,共19页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：重庆市社会科学规划项目“跨境金融领域国际规范与重庆对接研究”(2022JR02)。

摘　　要：第三人代缴税款或能化解“先税后证”形成的僵局,或是税收法定下双方合意实现交易目的的结果,在有助于财政目的实现的同时并未影响税收公平分配功能的发挥。由于税款缴纳依其性质可代为履行,第三人代缴税款可以借鉴《民法典》第524条第三人代为清偿的制度和理论,舍去“合法利益”这一构成要件,将大量的代缴税款行为纳入第三人代缴税款规制中。以“目的合适说”构建第三人代缴税款制度,代缴税款后第三人享有“求偿权”而不是“代位权”;代缴税款前后的债权性质从公法性质转为私法性质,从社会功能型转为非社会功能型债权,第三人不享有专属于税务机关的税收优先权。第三人代缴税款制度具有回应税费承担条款争议和衡平纳税人权利之功能。其应在“以纳税人为主、第三人为辅”的纳税人主体意识基础上采用“设定技术”进行税法建构。同时其在民事领域的运用应限制在一定的范围内。Tax payment by the third party may resolve the impasse caused by the rule of“tax before the certificate”,or be the result of the mutual agreement to realize the purpose of transaction under the principle of legislative taxation,which can promote the realization of the fiscal purpose without affecting the function of tax fair distribution.Since tax payment by its nature can be performed by a third party,the system of tax payment by the third party can learn from the third person performance system and theory in Article 524 of the Civil Code,and omit the constitutive requirement of“legitimate interests”.In this way,a large number of tax payment behaviors performed by a third party can be included in the third-party tax payment regulation.The third-party tax payment system is constructed based on the theory of“accord with purpose”.After tax payment,the third party has the“right of claim”instead of the“right of subrogation”.At this time,the nature of creditor s right changes from the public law to the private law,and from the social function to the non-social function.Therefore,the third party does not enjoy the tax priority exclusive to the tax authority.The system of tax payment by the third party has the function of responding to the dispute of tax burden clause and equalizing the taxpayer s rights.It should be established by“setting technique”based on the consciousness of taxpayers of“taking the taxpayer as the main part and the third party as the supplement”,and its application in the civil field should be limited to a certain range.

关 键 词：第三人代缴税款 第三人代为清偿 正当性 求偿权 税收优先权 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学]