涉税案件集中管辖模式下民事涉税案件受案识别标准初探——以涉税案件“三合一”集中管辖的厦门模式为例  

On the Identification Criteria for Civil Tax-related Cases under the Centralized Jurisdiction Model for Tax Cases:Taking as an Example the Xiamen Model of“Three-in-One”Centralized Jurisdiction for Tax Cases

作　　者：李刚[1,2] 张轶男 LI Gang;ZHANG Yinan(Law School,Xiamen University,Xiamen 361005,China;Xiamen Siming District People's Court,Xiamen 361004,China)

机构地区：[1]厦门大学法学院,福建厦门361005 [2]厦门市思明区人民法院,福建厦门361010

出　　处：《集美大学学报(哲社版)》2025年第1期32-45,共14页Journal of Jimei University(Philosophy and Social Sciences)

基　　金：福建省社会科学基金重点项目“全国首个涉税案件‘三审合一’集中管辖机制研究”(FJ2024A006)。

摘　　要：民事涉税案件的多寡是支撑涉税案件“三合一”集中管辖模式得以持续的关键性客观因素。以实施涉税案件“三合一”集中管辖的厦门模式中目前民事涉税案件案由规定为基础,结合有关税务司法实践,可以提炼形成三大识别标准:一是原告或者被告为税务机关且争议焦点涉税;二是在税务机关非为任一方当事人情形下,原告的诉讼请求涉税;三是除前两种情形之外,从原告起诉的事实和理由部分可以初步判断税收问题与案涉主法律关系具有逻辑关系。从2018—2023年累计60件年度中国影响力税务司法审判案例和厦门市思明区人民法院2023年度963件民事案件中分别筛选出23件和11件民事涉税案件加以类案分析,验证了上述三大识别标准的有效性并得到了进一步改进的启发。为此,应当拓展改进目前的民事涉税案由规定,结合法院立案分案的流程,实现民事涉税案件从无到有,进而稳步增长的目标。The number of civil tax-related cases is a key objective factor supporting the continuation of the“three-in-one”centralized jurisdiction model for tax-related cases.Based on the current provisions on the causes of civil tax-related cases in the Xiamen model of the“three-in-one”centralized jurisdiction for tax-related cases,and combining the relevant tax judicial practice,three major identification criteria can be refined:first,the plaintiff or the defendant is a tax authority and the focus of the dispute is related to tax;second,when the tax authority is not a party to the case,the claim in the plaintiff's complaint is tax-related;thirdly,in addition to the first two cases,from the facts and reasons of the plaintiff's complaint,it can be preliminarily judged that the tax issue has a logical relationship with the main legal relationship involved in the case.The analogical analysis of 23 and 11 civil tax-related cases selected respectively from the cumulative 60 China Impact Tax Judicial Trial Cases in FY2018-2023 and 963 civil cases in FY2023 of the Xiamen Siming District People's Court,verifies the effectiveness of the three major identifying criteria mentioned above and provides inspirations for further improvement.The current provisions for civil tax case causes of action should be expanded and improved,and combined with the court's case filing and distribution process,to achieve the goal of civil tax cases from none to existence and the maintenance of long-term stability.

关 键 词：民事涉税案件 识别标准 受案范围 集中管辖 

分 类 号：D922[政治法律—法学]