对阻止欠税人出境的重新审视——从纳税人权利角度出发

Re-examining on the System of Preventing Tax Arrears Going Abroad——From the Perspective of the Rights of Taxpayers

在一定条件下阻止欠缴税款又未提供相应担保的纳税人出境,是《税收征管法》中确立的一项保障税款征收的措施,但对阻止出境构成要件的规定较为模糊,免责条件显得过于苛刻,行政裁量的标准也完全缺位,对纳税人权利可能造成不必要的损害。因此,除了考虑国家税收利益之外,有必要从纳税人的权利的角度,重新审视阻止出境措施,从实体要件和程序要件两个方面对其加以规范。

Preventing tax arrears going abroad under certain conditions aims at preserving tax. In addition to take into account the national interests of revenue,it is necessary from the perspective of the rights of the taxpayers to re-examine measures to prevent the departure of the relevant system design,from the procedure elements and entitie elements.