论清税前置条件的弊端  

On the disadvantages of the pre-condition of paying tax and overdue fine

作　　者：廖仕梅[1] Liao Shimei(School of Law,Beijing Institute of Technology,Beijing 100085,China)

机构地区：[1]北京理工大学法学院,北京100085

出　　处：《辽宁师范大学学报(社会科学版)》2025年第2期104-113,共10页Journal of Liaoning Normal University(Social Science Edition)

基　　金：国家社会科学基金后期资助项目“税务行政争议的预防及解决路径研究”(22FFXB038)。

摘　　要：立法目的蕴含着法律的价值追求,清税前置条件阻碍税收征收管理法立法目的的实现;宪法是国家的根本法,具有最高法律效力,清税前置条件违背宪法所保护的人权、财权和依法治国等要求;法律体系的协调是法律有效实施的前提,清税前置条件与其他程序法之间存在冲突。清税前置条件缺乏存在的理论基础与现实需求,没有存续的必要。Legislative purpose contains the value pursuit of the law,but the pre-condition of paying tax and overdue fine hinders the realization of the legislative purpose of Tax Collection and Administration Law.Constitution is fundamental law,which has supreme efficacy,but the pre-condition of paying tax and overdue fine violates human rights,property and ruling by law which Constitution requires.The coordination of legal system is the premise of the effective implementation of the law,but the pre-condition of paying tax and overdue fine is conflict with other procedural law.So the pre-condition of paying tax and overdue fine lacks fundamentals of theory and practice,which is unnecessary to exist.

关 键 词：清税前置 纳税争议 税收征收管理 法律救济权 行政程序 

分 类 号：D922.22[政治法律—经济法学]