税务行政裁量权的法律规制——以税务和解的授权界限为例

Legal Regulation of Tax Administrative Discretion——Taking The Authorization Limits of Tax Reconciliation as An Example

税务行政裁量权的规范化行使是税收法治达成的关键。税务和解作为税务裁量权的实现载体,承载了重要的税务功能。当前,学界关于税务和解裁量权运用的研究大多停留在规范确认和政策宣传层面,缺乏具体的制度化设计和程序性救济。这既是立法滞后的表现,也与理论和实践层面的思维惯性有关。规范税务和解的授权界限,一方面需要厘清税务机关作为国库代理人的法定权限和行为模式,明确授权行为的效力归属与准据法适用的标准,以寻求私法治理与公法治理之间的有机平衡;另一方面,为避免裁量权在和解中的肆意扩张,需要从法定性、合理性、经济性、正当性出发对税务和解的前提要件、尺度要件、事实要件和形式要件等核心问题做特定限制,列举税务和解在公法和民法视野中违反授权界限的"负面清单",以明确税务和解的法律责任和救济方式。

The standardized exercise of tax administrative discretion is the key to the realization of tax law. As the carrier of tax discretion, tax reconciliation bears important tax functions. At present, the research on the use of the right of tax settlement in the academic circles mostly stays in tile standard confirmation and policy promo- tion aspect, and lacks the specific institutional design and procedural relief. This is not only the manifestation of the lagging of legislation, but also the thinking inertia of theory and practice. Authorized limits regulate tax re- conciliation, on the one hand, the need to clarify the tax authorities as the legal authority and the behavior of the Treasury agent, the standard application effect of attribution and the applicable law expressly authorized to act, to seek a balance between private law and public law organic governance governance; on the other hand, to avoid wanton expansion of discretion in the settlement of the need, from legal, economy, rationality, legitimacy of tax reconciliation precondition, scale facts elements, elements and form elements as the core problems such as specific restrictions, lists the tax reconciliation in public law and civil law in the field of violation of authorized limits of the ＂negative list＂, in order to clear the legal responsibility and relief tax reconciliation the way.