税收滞纳金之法律性质探析——兼论《税收征管法》第32条之完善

Discuss on the Legal Character of Tax Overdue Fine——Concurrently Discuss the Limitations of Article 32 of The Law of the People's Republic of China on the Administration of Tax Collection

对于税收滞纳金的性质,理论界有不同的观点。本文试从民法和行政法的视角对税收滞纳金的法律性质进行深入讨论,得出其兼具损害赔偿和行政强制中的执行罚的性质,并基于此结论,对现行《税收征收管理法》中规定税收滞纳金制度的第32条进行分析,指出该条款中设置的滞纳金加收率和滞纳金计算期间存在的问题,进而提出完善建议。

There exist some divergence on the character of tax overdue fine among legal scholars. This paper attempts to lucubrate the character of tax overdue fine from the perspective of civil law and administrative law, and comes to the conclusion that it consists the character of compensation for damage and the character of penalty execution in the procedure of administrative compulsion at the same time. Then, based on this conclusion, this paper evaluates the Article 32 of The Law of the People＇ s Republic of China on the Administration of Tax Collection, in hopes of giving some suggestions for its improvement.