税收核定规制路径回归:比例原则的逻辑导向及司法适用向度  

Regression of Tax Verification and Regulation Path:Logical Orientation and Judicial Applicability of Proportionality Principle

作　　者：黄卫 HUANG Wei

机构地区：[1]广州大学法学院,广州510006 [2]广东省习近平新时代中国特色社会主义思想研究中心广东省法学会研究基地,广州510006

出　　处：《上海交通大学学报（哲学社会科学版）》2024年第10期74-87,共14页Journal of Shanghai Jiao tong University(Philosophy and Social Sciences)

基　　金：司法部法治建设与法学理论研究部级科研项目“中国税法规范解释体系建构”(22SFB5050);广东省哲学社会科学规划共建项目“数字经济时代税收治理的法律保障”(GD24XFX14)。

摘　　要：税收核定是在纳税人违反协力义务后,税务机关依职权确认应纳税额的具体行政行为。税收核定是税务机关无法从既有的资料核实课税,而不得已采取的带有惩罚色彩的具体行政行为。这与作为认定事实方法的推定课税,具有本质差别。以比例原则作为税收核定的规制路径,可有效遏制税务机关“惩罚过剩”的应用取向,税收执法权可得合理配置以实现功能归位效果。在司法适用中,税收核定则可通过比例原则审查核定目的是否具有正当性,采取核定是否有助于目的之达成,是否有其他同样有效且对纳税人权利侵害较小的手段,核定所达成目的成效与牺牲的纳税人权益之间是否合乎比例。Tax assessment is a specific administrative act of the tax authorities to confirm the amount of tax payable in accordance with their authority after taxpayers violate their obligation to cooperate.Tax assessment is a specific administrative action with punitive elements that tax authorities are unable to verify taxation from existing information and must take.This is fundamentally different from the presumed taxation as a method of determining facts.Using the proportionality principle as the regulatory path for tax assessment can effectively curb the application orientation of“excessive punishment”by tax authorities,and the tax enforcement power can be reasonably allocated to achieve a functional return effect.In judicial application,the proportionality principle is used to examine whether the purpose of tax authorities initiating tax verification is legitimate,whether tax authorities adopting tax verification is beneficial for achieving the purpose,whether it is a necessary means,and whether it is proportional.By effectively regulating tax assessment,a balance between national taxation and taxpayer rights can be achieved.

关 键 词：税收核定 比例原则 推定课税 

分 类 号：D922.22[政治法律—经济法学]