税务处罚中的替代性机制研究

Research on the Substitution Mechanism in Tax Penalty

传统的税务处罚机制在程序上体现为表示行为的单方性和法律效果的既定性,在实体上表现为手段措施的单一性和非选择性。与此相比,替代性机制是不同于法定处罚机制而形成的多元化处理措施、程序和手段的总称,包括程序上的协商性和实体上的过渡性与可选择性,并视具体的对象主体和情节轻重予以适用。在税收法定视域下规范替代性机制的选择路径和适用基准,需要通过目的性限缩和比例性规制以对财产罚、名誉罚、行为罚等进行法理上的效益评估与实践中的类型化界分,并运用到惩戒罚和执行罚的具体过程中,同时结合协商和解、处罚听证、公示平台等替代性程序实现替代性机制与税务处罚的现实对接,明确谦抑原则的取舍在最终司法审查程序中的价值定位。

The traditional tax penalty mechanism is embodied in the procedure as the unilateral nature of the act of representation and the legal effect of the qualitative,and in the entity as a measure of unity and non selectivity.In contrast,the alternative mechanism is different from the legal punishment mechanism and the formation of diversified treatment measures,procedures and means collectively,including procedural and substantive negotiation of transitional and selective,and as the main object and the seriousness of the concrete shall be applicable.Specification for alternative mechanism in the statutory tax from the perspective of path selection and the applicable benchmark,through purposive restrictions and regulations on proportion of property penalty,penalty,penalty and reputation behavior type community benefit assessment and legal practice in the process,and applies it to a specific discipline and execution of punishment at the same time,combined with the reconciliation,penalty hearing,publicity platform of alternative procedures to achieve real docking alternative mechanism and the tax penalty,clear the principle of restraining choice of value orientation in the final procedure of judicial review.