民行衔接视阈下涉税执行问题的破解  

A Solution of Tax-Related Enforcement Problems from the Perspective of Convergence between Civil Law and Administrative Law

作　　者：程国琴[1] CHENG Guoqin

机构地区：[1]集美大学文法学院

出　　处：《税务研究》2024年第6期62-69,共8页

基　　金：国家社会科学基金青年项目“数字化转型下所得税反避税整体化研究”(项目编号:22CFX032);福建省社会科学基金项目“金融治理现代化视阈下福建省司法与监管协同共治研究”(项目编号:FJ2021B056)的阶段性研究成果

摘　　要：民法与行政法分立下,关联规范之间缺乏衔接,司法机关“重民轻行”与税务机关“重行轻民”的思维模式,导致涉税执行中的利益失衡与权力失调。优化涉税执行中税收债权实现的方式,应当强调民法与行政法衔接对税法的双向均衡塑造,民法对税法的支撑作用与行政法对税法的约束功能均不可或缺。秉承保障与限制税收债权并重的理念,兼顾税收的债权属性与权力本质,更新传统的利益主体身份决定利益优先顺位的思维逻辑,明确税收债务理论的适用边界,促进涉税执行中税收利益与个人利益的平衡,推动行政权与司法权的协调运行,才能切实破解涉税执行中的实践难题。Due to separation of the civil law from the administrative law,there is a lack of articulation between related regulations.The mindset of the judiciary favoring the civil over the administrative and the tax authorities favoring the administrative over the civil has led to an imbalance of interests and an incongruity of power in the enforcement of tax-related matters.Optimizing the realization of tax claims in tax-related enforcement should emphasize the balanced shaping of tax law at the interface of civil law and administrative law.Civil law is indispensable for the support of tax law,while administrative law is indispensable for the restraining function of tax law.Adhering to the principle of safeguarding and restricting tax claims,taking into account the attributes of tax claims and the nature of power,updating the traditional thinking logic of prioritizing interests based on the identity of stakeholders,clarifying the boundaries of the application of the theory of tax debt,promoting the balance of tax interests and personal interests in the enforcement of tax-related matters,and facilitating the coordinated operation of the administrative power and the judicial power are effective measures to solve effectively the practical problems in the enforcement of tax-related matters.

关 键 词：民法 行政法 税收强制执行 税收债权 民事债权 

分 类 号：F812.42[经济管理—财政学] D922.22[政治法律—经济法学] D923[政治法律—法学]