税务“首违不罚”的困境与制度重构  

The Realistic Predicament and System Reconstruction of"No Penalty for the First-time Violation"of Tax Regulations

作　　者：张婉苏[1] ZHANG Wansu

机构地区：[1]南京大学法学院,江苏南京210093

出　　处：《政治与法律》2024年第8期116-129,共14页Political Science and Law

基　　金：2021年国家社会科学基金重点项目“适应商业创新的市场规制体制研究”(项目编号:21AFX020)的研究成果。

摘　　要：修订后的《行政处罚法》第33条仅对“首违不罚”制度作出原则性规定,《税收征管法》对于该制度处于规范空白状态,国家税务总局发布的《税务行政处罚“首违不罚”事项清单》以及各地的税务裁量基准对此规定不一,导致“首违不罚”制度内涵、“首次违法”的适用范围、适用周期、“不予处罚”等概念均存在界定不清的状况,致使司法实践中存在不一致的状况。应当依效力层级建立相关法规体系,完善“清单”制度,从实体与程序两个层面构建税收领域的“首违不罚”制度。Article 33 of the revised Law on Administrative Penalties only stipulates the system of"no penalty for the first-time violation"in a principled way,and the Law on the Administration of Tax Levying has no stipulation on such system,and the Lists of Issues Subject to"No Penalty for the First-time Violation"Concerning Tax-related Administrative Penalties and the tax-related discretionary benchmarks in various regions are different.As a result,the connotation of the system of"no penalty for the first-time violation",the application scope and cycle of"no penalty for the first-time violation",and concepts such as"not imposing penalty"are not clear,resulting in inconsistency in judicial practice.Therefore,the system of relevant regulations shall be established according to the hierarchy of effectiveness and the system of List shall be improved to establish the system of"no penalty for the first-time violation"in the tax field from both substantive and proce dural aspects.

关 键 词：首违不罚 税务执法 自由裁量 行政处罚 

分 类 号：DF432[政治法律—经济法学]