清税前置制度的反思与完善

Reflection and Improvement of Prepositive Tax Clearance

清税前置制度以保障国家税收利益、防止纳税人滥用诉讼权利为目的,对纳税人救济权利的行使造成事实上的阻碍,是对纳税人税收救济权利的变相剥夺,不符合当代的法治要求。在《税收征收管理法》修改的背景下,应当重新衡量清税前置制度在纳税争议解决程序中的作用与弊端,更加注重对纳税人的权利的保护。建议在保留复议前置的基础上取消清税前置制度,并完善相关制度以达到征纳双方权利义务的平衡。

Prepositive tax clearance, which aims at safeguarding the national tax benefits and preventing taxpayers from abusing their litigation rights, is actually an obstacle to the taxpayers’ relief rights in disguised deprivation. Thus, it does not meet the requirements of the rule of law in contemporary era. Under the background of the revision of the Law of Tax Administration and Collection, the functions and malpractices of prepositive tax clearance in tax dispute resolution procedures should be reconsidered, and more attention should be paid on the protection of taxpayers’ rights. Based on the pre-review system, prepositive tax clearance should be abolished. Meanwhile, relevant systems need to be improved in order to achieve a balance of rights and obligations between tax collectors and taxpayers.