行政诉讼的裁判基准研究——以契税客体内含的私法规则为中心

Study on Judgment Benchmark for Administrative Litigation:Orienting From Private Law Rule of Deed Tax Object

契税客体是契税行政法律关系变动的基础,法院审理契税行政诉讼案件的裁判基准源自对契税客体的判定。在税法理论上,契税客体有债权行为说和物权行为说两种观点,两种学说下的法律后果完全相反。法院审理契税案件的核心任务是维护契税立法的稳定性。通过对现行契税立法条文的目的解释和民法客体理论检视,可以发现立法对契税客体采债权行为说。面对契税立法缺漏,法院应当恪守"债权行为说",并援引私法规则形成契税行政诉讼的裁判基准。对于房屋预售引发的滞纳金争议,法院应居中将"合同签订日"扩张解释为"竣工验收备案日"做出裁判。对于合同解除引发的退税争议,法院应当依据交易是否已成立来确定税局应否退税。

Since the deed tax object is the base of deed tax administrative legal relationship changes,the judgment benchmark of deed tax administrative litigation cases by the court arise from the judgment of the deed tax object.In tax law theory,there are both ideas of the juristic act of creditor＇s right and the juristic act of real right concerning the deed tax object,leading to completely opposite legal results.The core task of deed tax cases judgment by the court should be maintaining the stability of the deed tax law.Through examination of the teleological interpretation concerning current deed law legislation provisions as well as the object theory of the civil law,it is found that the juristic act of creditor＇s right idea is taken by the legislation.Facing the lack of deed law legislation,the court should strictly abide by this ＇juristic act of creditor＇s right idea＇,citing rules of the private law,in order to form the judgment benchmark of deed tax administrative litigations.For the overdue fine dispute caused by house advance sale,the court should expand the explanation of＇the contract signing date＇ to ＇the final acceptance and registration date＇ to make the judgment.And for the tax refund dispute caused by contract termination,the court should decide whether to refund by whether the transaction has been set up actually.