税务和解的正当性分析

On Legitimacy of Tax Reconciliation

税务和解现象之出现,缘于税务确认、税务处罚和税务诉讼过程中特定法律事实之缺失,其具有普遍性;税务事实之复杂性和税务实践之限制性的客观矛盾构成了税务和解的正当性基础;协商民主论、税收债法论以及既有执法领域的和解操作分别为税务和解提供了理论支撑和实践借鉴;税务和解的制度化可以消弭这一现象本身的异化倾向,从而实现税务和解在我国的正当化。

As a prevalent phenomenon, tax reconciliation lies with its causes in many areas, especifically the lack of specific legal facts in processes of tax confirmation, tax penalty and tax litigation. It is the contradiction be- tween complicated facts and limited practice that make of the legitimate foundation of tax reconciliation. Respective- ly, theories of deliberative democracy ＆ tax debt and existing practice provide theoretical ＆ practical supports to tax reconciliation. Through institutionalizing, the dissimilation of tax reconciliation can be avoided, and the legitimacy of tax reconciliation can be established.