法国税法“首错免罚”机制的述评与启示

An Overview and Enlightenment of the Mechanism of the“Right of Mistake”in French Tax Law

法国《建设信任社会服务国家法》创设纳税人"首错免罚"机制。该机制是指纳税人在税务申报中首次出现非恶意疏漏时,主动或者在检查时支付税款和迟延利息,则免受行政处罚。在具体适用中,纳税人享有纠正权、要求检查权和反对检查结果权,但必须符合各项限制条件,才能参与纠正程序,享有迟延利息减免。为保障"首错免罚"机制有效实施,法国更新税务稽查模式、建立"合规业务"服务窗口。法国税法"首错免罚"的机制更新,对反思我国有限追征、失信修复制度和税收治理能力具有重要启示意义。

The French National Law on Building Social Trust Services has recently introduced a mechanism of the"right of mistake"for taxpayers.A French taxpayer making non-malicious mistakes in tax declaration for the first time will be exempt from administrative penalties if he/she pays taxes due and deferred interests actively.In application,taxpayers have the rights of correction,request of inspection and objection of inspection results.However,they must meet various conditions before they can participate in the correction process and enjoy deferred interest relief.In order to ensure the effective implementation of the"right of mistake"mechanism,French government updated the tax audit mode,and created a service window named"regularization desk".The innovation of the mechanism of the"right of mistake"in French tax law provides important implications for China.