税收滞纳金的法律规制研究  

On the Legal Regulation of Tax Overdue Fines

作　　者：黄建文 狄沁雨 Huang Jianwen;Di Qinyu

机构地区：[1]常州大学史良法学院

出　　处：《常州大学学报（社会科学版）》2024年第3期1-12,共12页Journal of Changzhou University:Social Science Edition

基　　金：江苏省研究生科研与实践创新计划项目“税收滞纳金的法律规制研究”(KYCX23_3011)。

摘　　要：我国税收征管法与行政强制法对滞纳金做出了不同的规定,而且对于行政机关履行程序、滞纳金数额上限以及当事人救济途径的规定均存在差异,从而在根源上造成了税收滞纳金的争议。基于损失填平原则的理论框架,从税法的四项基本原则与损失填平原则的关联作为切入点,深入探究税收滞纳金性质的本源。并进一步提出了引入税收利息制度的设想,并从立法、执法和司法三个维度为我国税收滞纳金的完善提供了切实可行的建议,旨在实现国家税收利益与纳税人权利保护的平衡。China's tax administration law and administrative coercion law have different provisions on tax overdue fines,and there are differences in the administrative organ's performance procedures,the upper limit of tax overdue fines,and the relief channels available to parties,which have fundamentally caused disputes over tax overdue fines.Based on the theoretical framework of the principle of loss equalization,and starting from the relationship between the four basic principles of tax law and the principle of loss equalization,this article deeply explores the nature of tax overdue fines,further proposes to introduce a tax interest system,and provides practical suggestions for the improvement of China's tax overdue fines from the perspectives of legislation,law enforcement,and justice,aiming to keep a balance between national tax interests and the protection of taxpayers rights.

关 键 词：税收滞纳金 行政强制 税收利息 法律性质 

分 类 号：D922.22[政治法律—经济法学]