税收救济前置制度研究——以《税收征收管理法》第88条为视角

On the System of Tax Relief in Advance——From the Perspective of Article 88 in“Law of Tax Collection and Management System”

纳税争议发生后,纳税人寻求救济将遭到“清税前置”和“复议前置”的限制。从法律文本角度分析,税收救济前置制度强调“国库中心主义”,忽视保障纳税人权利;从实践案例角度分析,该制度存在法律责任与法律义务混淆、“纳税争议”法律规定不统一、行政复议与行政诉讼衔接标准不明等问题。法的自由价值理论、纳税人权利保护理论、税收效率与税收公平理论皆彰显《税收征收管理法》第88条修订刻不容缓。取消双重前置,有助于保障纳税人权利,厘清国家税收秩序。

After the occurrence of tax disputes,taxpayers’seeking of relief will be restricted by the rule of“tax clearing in advance”and“reconsideration in advance”.From the perspective of legal text,the in-advance tax relief system emphasizes“treasury centralism”and ignores the protection of taxpayers’rights;from the perspective of practical cases,there are some problems in the system,such as confusion of legal responsibility and legal obligation,inconsistency of legal provisions of tax dispute,unclear standard of convergence between administrative reconsideration and administrative litigation.The theory of free value of law,the theory of taxpayer rights protection,the theory of tax efficiency and tax equity all show that the amendment of Article 88 in“Law of Tax Collection and Management System”is urgent.The abolition of double pre-position will help to protect the rights of taxpayers and clarify the state tax order.