税收执法说理制度的实证考察与理论阐释——基于88份税务行政裁判文书的分析

Empirical Investigation and Theoretical Explanation of the Tax Law Enforcement Reasoning System——An Analysis Based on 88 Tax Administrative Judgment Documents

国家税务总局在《关于全面推进依法治税的指导意见》中提出建立税收执法说理制度,这一制度是约束税收行政裁量权、切实保护纳税人权利的有力举措。本文以88份税收执法说理争议裁判文书为分析对象,从案由、争议类型、争议内容及裁判结果等方面对我国税收执法说理制度运行状况展开考察。实践表明,目前税收执法说理制度的实施效果欠佳,存在没有说理、说理不充分、说理不当等现象,亟待治理。从规范层面来看,现行税收执法说理制度存在着法律性质不清、说理规则不明、说理责任缺失等不足,应当从法律上明确税收执法主体的说理义务,从说理对象、说理形式、说理内容、说理标准等方面系统构建说理规则,建立说理责任机制,确保税收执法说理制度的良性实施。

A tax law enforcement reasoning system is proposed to be established in the "Guiding Opinions on Comprehensively Promoting Tax Administration in accordance with the Law"issued by the State Administration of Taxation. This system will restrict tax administrative discretion and effectively protect the rights of taxpayers.Based on 88 tax law enforcement dispute judgment documents,a study is conducted in this paper to investigate the operation status of China’s tax law enforcement reasoning system in terms of the cause of the case,dispute type,dispute content and judgment result. The practical experience shows that the implementation of the tax law enforcement reasoning system is ineffective,and many problems are bound to be solved such as lack of reasoning,insufficient reasoning,and improper reasoning. From a normative perspective,the current tax law enforcement reasoning system has deficiencies such as unclear legal nature,unclear reasoning rules,and lack of reasoning responsibilities. Therefore,it is necessary to clarify the reasoning obligations of tax enforcement subjects from the legal perspective. What’s more,it is important to systematically construct reasoning rules in terms of the reasoning object,the reasoning form,the content of the reasoning and the reasoning standards. It is still essential to establish a reasoning responsibility mechanism to ensure the sound implementation of the tax law enforcement reasoning system.