纳税人保护主义视角下欠税公告制度省思  

Reflections on the Announcement on Tax Arrears from the Perspective of Taxpayer Protectionism

作　　者：李慈强[1] Li Ciqiang

机构地区：[1]华东政法大学经济法学院

出　　处：《法学》2024年第5期178-192,共15页Law Science

摘　　要：欠税公告是税务机关对未依法及时足额缴纳税款的纳税人实施的行政行为,对于督促纳税人履行义务、保障税源收入和维护征管秩序具有积极作用。但是,该制度实施二十余年来,因使用过于宽泛频繁、缺乏完备的配套保障措施,已与征管实践发生严重脱节,不仅存在形式化和程序空转之嫌,而且不利于保护纳税人权利。现行欠税公告制度沿袭的是国库中心主义的传统,其片面强调欠税的客观事实,而忽视了税收作为公法之债其权利实现主要基于请求权,且过于强调事后的“声誉罚”,缺乏对税收征管中的风险防范与过程性控制,未能体现纳税人本位的法治理念。完善欠税公告制度应当遵循程序正当原则,在实践中秉持慎用、少用的立场,同时规范具体操作的程序规则,加强与配套程序的协调。通过督促纳税人自觉缴纳欠税,防范和化解欠税风险的发生、累积和扩散,从而达到维护税收征管秩序、保障财政公共利益的目的。The announcement system of outstanding taxes is an administrative act implemented by tax authorities on taxpayers who do not pay taxes in full and in time according to law.It plays a positive role in urging taxpayers to fulfill their obligations and ensuring the order of collection and management and tax revenue.This system has been implemented for more than 20 years since its establishment.In practice,due to the use of too broad and frequent,the lack of complete supporting safeguard measures,and the disconnection between the current legal norms and the practice of collection and management,it has been suspected that there are problems of formalization and program idling and then the protection of taxpayers'rights and interests is insufficient.The current announcement system of outstanding taxes follows the tradition of treasury centralism.It emphasizes the objective fact of tax arrears one-sidedly and ignores the fact that tax is the debt of public law,its rights are mainly based on the right of claim.It also overemphasizes the“reputational penalty”after the event,lacks risk prevention and process control in tax collection and management,and thus fails to reflect the taxpayer-oriented concept of the rule of law.To improve the announcement system of outstanding taxes,we should follow the principle of due process,adhere to the position of cautious use and less use in practice,standardize the procedural rules of specific operations,strengthen the coordination with supporting procedures,and strengthen the supervision of tax sources to urge taxpayers to consciously pay tax arrears,prevent and resolve the occurrence,accumulation and spread of tax arrears risks,so as to maintain the order of tax collection and management and protect the public interest of finance.

关 键 词：欠税公告 国库中心主义 纳税人权利保护 程序正当原则 

分 类 号：D922.22[政治法律—经济法学]