海关追补税期限扣除若干问题基于实证的再思考

Revisiting the Deduction of Customs Tax Recovery Period Based on an Empirical Study

海关法律法规体系对于海关追补税的期限问题做了规定,但该规定较为抽象和原则,理论界和实务界对其中不少法律问题存在大量争议。2012年海关总署通过行政解释明确了追补税期限的相关问题,对全国海关征税执法的规范统一起到了重要作用。近年来,随着执法和司法审判实践的积累,对于海关追补税期限等相关法律问题又出现了新的争议内容。通过判例和实证研究,对于海关征补税期限扣除中涉及的征税决定行为、期限扣除的效力、具体情形等做了进一步思考与探讨。

and principled provisions,there are a lot of disputes on many legal issues in theory and practice.In 2012,the General Administration of Customs clarified the issues related to the time limit for recovering overdue taxes through administrative interpretation,which played an important role in standardizing and unifying customs tax enforcement throughout the country.In recent years,with the accumulation of law enforcement and judicial practices,there are emerging disputes about the time limit of customs recovery and related legal issues.Through case study and empirical research,this paper further considers and discusses the tax decision behavior,validity and specific situation involved in the time limit deduction of customs tax collection.