试论行政确认视角下欠税公告的完善

On the Perfection of Tax Arrears Announcement from the Perspective of Administrative Confirmation

欠税公告既是对欠税事实的确认,又是税务机关采取除税收保全措施外其他行政措施的前置程序。在行政确认视角下,欠税公告必然包含两方面的要求:其一,欠税公告发布前税务机关应对欠税事实予以固定,且欠税公告一经发布即视为税务机关与被公告人就欠税事实不存在任何争议,被公告人就欠税事实亦丧失救济可能;其二,欠税公告应作为税务机关采取除税收保全外其他行政措施的前置性程序,欠税公告所确定的欠税事实是税务机关采取实质性影响被公告人权益行政措施的前提和合法性依据。尽管欠税公告的直接目的在于督促纳税人主动缴纳欠税,但其固有的"声誉罚"特点必然会对被公告人的名誉造成极大的负面影响,故应同时建立被公告人名誉恢复制度,以期实现提升纳税人依法纳税意识并最终根本性减少和预防欠税行为发生的根本目的。

Tax arrears announcement is not only the confirmation of the fact of tax arrears, but also the preprocedure for tax authorities to take administrative measures other than tax preservation measures. In the perspective of administrative confirmation, the tax announcement must contain two requirements: first, the tax authorities should fix the fact of tax arrears before issuing the tax announcement, and once the tax announcement is issued, it is deemed that there is no dispute between the tax authorities and the announced person, and the announced person also loses the possibility of relief on the fact of tax arrears;Secondly, the announcement of unpaid tax should be regarded as the pre-procedure for tax authorities to take other administrative measures except tax preservation. The fact of unpaid tax determined by the tax arrears announcement is the premise and legal basis for tax authorities to take administrative measures that materially affect the rights and interests of the announced person. Despite the direct purpose of tax arrears announcement is to urge taxpayers to pay taxes, its inherent "reputation penalty" characteristics will inevitably bring about negative impact on taxpayers. Therefore, it is necessary to establish the reputation restoration system of the declared person at the same time, so as to realize the fundamental purpose of enhancing the taxpayer’s awareness of paying taxes according to law and ultimately reducing and preventing the occurrence of tax arrears.