税务行政案件集中管辖因应税务争议发展趋势的路径  

Paths for Centralized Jurisdiction Model for Tax Cases in Response to the Trend of Tax Disputes

作　　者：王一骁 叶永青 WANG Yixiao;YE Yongqing(King&Wood Mallesons,Shanghai Office,Shanghai 200050,China;China Tax Institute of Large Business,Changchun 130012,China)

机构地区：[1]北京市金杜律师事务所上海分所,上海200050 [2]中国大企业税收研究所,吉林长春130012

出　　处：《集美大学学报(哲社版)》2025年第1期25-31,共7页Journal of Jimei University(Philosophy and Social Sciences)

摘　　要：随着税务机关的征管强度提升、信息获取和数据技术水平发展以及内外部监督压力下税收征管执法口径趋严,税务争议数量呈增长态势,并且这些因素共同促成了税务机关从严征收和纳税人选择法律手段进行权利救济的必然性。在此背景下,税务司法专业化的总体发展方向应是把税务司法作为化解税务争议的最终手段。为此,法院可从3个方面入手发展完善税务行政案件集中管辖和税务司法专业化:注重实体法律问题的审理,循序依次提升证据、行政合理性和合法性问题的审理能力;注重税务行政行为衍生争议的化解,适度合理扩张原告适格的“利害关系”范围;避免类案异判,运用发布典型案例等方式指导税收执法和守法实践。With the development of tax administration and technology alongside tighter enforcement of tax laws,the number of tax disputes is on the rise.These factors collectively make it inevitable that the tax authority collects tax in a more strict way and that taxpayers turn to legal remedies.Under these circumstances,the development direction which tax-related judicial specialization is aiming to should be setting tax-related litigation as the ultimate resolution of tax disputes.To this end,three approaches could be adopted to develop the centralized jurisdiction model for tax cases.First,focus on the examination of substantive legal issues,gradually enhancing the capacity to address evidence,administrative rationality,and legality in sequence.Second,try to resolve derivative disputes from tax administrative by appropriately expanding the scope of“interested person”as the plaintiff.Third,avoid inconsistent judgments in similar cases by releasing typical cases.

关 键 词：集中管辖 税务争议 税务行政诉讼 税务司法专业化 

分 类 号：D922[政治法律—法学]