税收征管中契约工具的运用及其法治应对

On the Application of and Legal Responses to Contractual Tools in Tax Collection and Management

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归属学者：

陈治

归属院系：

经济法学院（生态法学院）

作者：

陈治1

摘要：

在传统税法的理论预设中,税收征管运作机制立足于税收的强制性、无偿性特征以及税法作为强行法的基础之上,强调税收权力的依法行使,由此似乎排除了契约在税收征管过程中存在的可能。然而,在实践中,作为私法形式的契约不仅有可能融入税收征管权力关系构造中,形成税收征管中的多种契约形态,而且可以成为实现税收征管目的的工具,在保障税款征收以及引导纳税人自愿遵从、调节征纳双方利益关系方面发挥积极作用。但是,契约工具的运用对立足于强制性税收征管之上的税法体系产生冲击,需要通过扩展税收征管控权方式、完善纳税人权利配置、优化税收征管程序以及建构适应契约工具特点的争端解决与问责机制加以全面应对。

出版日期：

2021-11-15

学科：

法学

收录：

北大核心期刊; CSSCI; 中国科技核心期刊

提交日期：

2022-01-06

引用参考：

陈治. 税收征管中契约工具的运用及其法治应对[J]. 现代法学,2021(06):136-149.

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知识共享许可协议-署名

  • dc.title
  • 税收征管中契约工具的运用及其法治应对
  • dc.contributor.author
  • 陈治
  • dc.contributor.author
  • CHEN Zhi;Southwest University of Political Science and Law
  • dc.contributor.affiliation
  • 西南政法大学
  • dc.publisher
  • 现代法学
  • dc.publisher
  • Modern Law Science
  • dc.identifier.year
  • 2021
  • dc.identifier.issue
  • 06
  • dc.identifier.volume
  • v.43;No.238
  • dc.identifier.page
  • 136-149
  • dc.date.issued
  • 2021-11-15
  • dc.subject
  • 税收征管;契约工具;税收征管权力;纳税人权利
  • dc.subject
  • tax collection and management;contractual tools;power of tax collection and management;taxpayers' rights
  • dc.description.abstract
  • 在传统税法的理论预设中,税收征管运作机制立足于税收的强制性、无偿性特征以及税法作为强行法的基础之上,强调税收权力的依法行使,由此似乎排除了契约在税收征管过程中存在的可能。然而,在实践中,作为私法形式的契约不仅有可能融入税收征管权力关系构造中,形成税收征管中的多种契约形态,而且可以成为实现税收征管目的的工具,在保障税款征收以及引导纳税人自愿遵从、调节征纳双方利益关系方面发挥积极作用。但是,契约工具的运用对立足于强制性税收征管之上的税法体系产生冲击,需要通过扩展税收征管控权方式、完善纳税人权利配置、优化税收征管程序以及建构适应契约工具特点的争端解决与问责机制加以全面应对。
  • dc.description.abstract
  • In the theoretical structure of traditional tax law, the operation mechanism of tax collection and management is based on the mandatory and unpaid characteristics of tax and the tax law as a mandatory law, emphasizing the exercise of tax power according to law, which seems to rule out the possibility of contract in the process of tax collection and management. However, in practice, as a form of private law, the contract may not only integrate into the powerful relationship structure and form a variety of contract forms, but also become a tool to achieve the purpose of tax collection and management and play a positive role in ensuring tax collection, guiding taxpayers to comply voluntarily and regulating the interest relationship between tax collectors and payers. However, the use of contractual tools has an impact on the tax law system. It needs to be comprehensively dealt with by expanding the way of tax collection and management control, improving the allocation of taxpayers' rights, optimizing tax collection and management procedures, and constructing a dispute settlement and accountability mechanism suitable for the characteristics of contractual tools.
  • dc.description.sponsorshipPCode
  • 21YJA820007
  • dc.description.sponsorship
  • 教育部人文社科规划基金项目“应对突发公共事件的财税法应急保障研究”(21YJA820007)
  • dc.identifier.CN
  • 50-1020/D
  • dc.identifier.issn
  • 1001-2397
  • dc.identifier.if
  • 3.947
  • dc.subject.discipline
  • D922.22
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