论税款滞纳金的上限  

On the Upper Limit of Tax Late Fees

作　　者：邓仁江 DENG Ren-jiang(Law School,Peking University,Beijing 100871,China)

机构地区：[1]北京大学法学院,北京100871

出　　处：《税务与经济》2025年第2期21-28,共8页Taxation and Economy

摘　　要：税款滞纳金有无上限及如何计算,牵涉《税收征收管理法》第32条与《行政强制法》第45条第2款的适用难题。不论是税收执法领域还是司法实务领域,税款滞纳金的上限问题一直广受争议。为应对日益突出的类案异判现象,人民法院案例库专门收录了一则税务局起诉的破产债权确认案。该案生效裁判认为,加收税款滞纳金属于行政强制执行,故应以欠缴税款为计算上限。然而,此裁判结论的妥当性和裁判理由的说服力皆有待检验。在主观目的解释下,税款滞纳金是一种广义滞纳金,既包含迟延利息,也包含作为间接强制执行的狭义滞纳金。由此出发,并结合《企业所得税法》第48条、《企业所得税法实施条例》第122条第1款、《特别纳税调查调整及相互协商程序管理办法》第44条第2款作体系解释,可在现行法下重塑税款滞纳金上限的计算方式。Whether there is an upper limit for tax late fees and how to calculate them involves the application difficulties of Article 32 of the Tax Collection and Administration Law and Article 45,Paragraph 2 of the Administrative Compulsion Law.Whether in the field of tax law enforcement or in the field of judicial practice,the upper limit of tax late fees has always been widely controversial.In order to address the growing issue of different judgments in similar cases,the Case Database of the People′s Courts has specially included a case concerning the confirmation of claims in bankruptcy filed by the tax bureau.In the case,the court held that the collection of tax late fees belongs to administrative enforcement,so the unpaid taxes should be used as the upper limit for calculation.However,the appropriateness of this judgment conclusion and the persuasiveness of the judgment reasons are yet to be tested.Under the subjective purpose interpretation,tax late fees are broad-sense late fees,which includes both late interest and narrow-sense late fees as indirect enforcement.Starting from this,and combining Article 48 of the Enterprise Income Tax Law,Article 122,Paragraph 1 of the Regulations for the Implementation of the Enterprise Income Tax Law,and Article 44,Paragraph 2 of the Administrative Measures for Special Tax Investigation Adjustment and Mutual Consultation Procedures,the calculation method of the upper limit of tax late fees can be reshaped under the current law.

关 键 词：税收征管 行政强制执行 滞纳金 利息 

分 类 号：F810.42[经济管理—财政学]