财税法律责任探微

Exploration of Taxation Liability

财税法律责任,即财税责任,是指国家机关或相对人因违反财税法规定的义务而最终承担的强制性法律后果。财税责任在一定程度内具有独立性,同时存在着本法责任和他法责任。财税责任的归责基础在于违法行为积极或消极地侵害了公共财产,故而行为人必须承担补偿和受到惩戒。从构成要件上说,财税责任在客观层面包括违法行为、损害结果和因果关系,在主观层面主要是过错问题。我国现行财税法中的责任形式相当丰富,包括警告、责令改正、罚款、取消资格等本法责任,以及刑事责任、民事责任等他法责任。

Taxation Liability is the enforceable legal should finally suffer when they breach the obligations consequence that the state agencies or relative persons regulated by taxation law. It, to a certain extent, is inde- pendent, simultaneously containing liability of taxation law and that of other laws. The principle of imputation of the fiscal liability is that the illegal activity actively or passively damages the public property so that the actor must be responsible for compensation and punished. Based on constitutive requirements, the taxation liability objectively includes unlawful act, damage and causation. Subjectively, it mainly refers to faults. There are rich liability forms in the existing Chinese taxation law, including its liability such as warning, charging correction, penalty and disqualification and liability of other laws such as criminal liability and civil liability.