《民法典》背景下的纳税担保制度再审视

A Review of the Tax Guarantee System in the Context of the Civil Code

《民法典》的颁布使得民事担保制度和纳税担保制度的联结更加紧密,为纳税担保制度的革新带来新的契机。纳税担保合同属于行政担保合同,包括补充型纳税担保合同和替代型纳税担保合同。纳税担保制度和《民法典》中的担保规范相比,在财产规则、责任承担等方面存有明显滞后,应当革新财产规则,修正责任承担规范。在具体的适用过程中,对于纳税担保制度中的法律漏洞,应当通过类推适用《民法典》中的担保制度来填补制度缺漏,实现税务机关和纳税人之间的利益平衡。

The enactment of the Civil Code has brought the civil guarantee system and the tax guarantee system closer together and brought new opportunities for the innovation of the tax guarantee system.Tax payment guarantee contract,as a type of administrative guarantee contract,includes supplementary tax guarantee contract and substitute tax guarantee contract.Compared with the guarantee rules in the Civil Code,the tax payment guarantee system lags behind obviously in property rules and responsibility,so the property rules should be innovated and the liability norms should be amended.In the process of specific application,the legal gaps in the tax guarantee system should be enhanced by applying the guarantee system in the Civil Code by analogical reasoning,so as to balance the interests between tax authorities and taxpayers.