国际视野下的税务行政处罚标准研究:基于G20的比较

Standards for Tax Administrative Penalties under International Perspectives:A Comparitive Study among the Group of 20

我国至今已建成比较完整的税务行政处罚体系,但从国际比较看,现行处罚标准在轻重程度、确定程度、可减免程度.法定程度等方面还有明显的改进空间。完善我国税务行政处罚标准应从以下方面入手:一是调整处罚标准,做到过罚相称;二是细化处罚准则,严控处罚裁量权;三是引入自愿披露制度,激励违法者主动纠正违法行为;四是落实税收法定原则,实现处罚标准的全面法律化。

China has built a relatively complete system of tax administrative penalties so far,but from international perspectives China's current penalty standards still have obvious room for improvement in severity,certainty,relief and legality.It is necessary to improve the standards for tax administrative penalty in terms of the following aspects:adjusting the standards of penalty to make the penalty commensurate with the offences,refining the punishment rules and strictly controlling penalty discretion,introducing the voluntary disclosure system to encourage the offenders to take the initiative to correct their illegal behavior voluntarily,and implementing the principle of statutory taxation and legalizing the penalty standards comprehensively.