税收确定行为的法律性质二元化与解决路径

The Dualization of the Legal Nature of Tax Determination Procedures and Its Solution

从现行税法的相关规定来看,税务机关的税收确定行为具有“法律行为”性质,纳税人的税收确定行为具有“准法律行为”的性质。这种二元化的法律性质使得税收确定权与税收征收权混杂在一起,致使税务机关在税收确定程序上的裁量权难以得到控制,纳税人权利难以得到有效保障。税收确定行为法律性质二元化的成因有两个,一个是税法理论供给不足,另一个是税收立法技术的缺陷。为了贯彻税收程序法定原则、维护纳税人的权益,应根据税收债务关系说的前沿理论,将税收确定行为的性质统一为“准法律行为”。并通过税法修正,确立纳税申报在税收确定程序中的基础地位,让税务机关的税收确定行为处于补充性的位置。

Judging from the relevant provisions of the current tax law,the nature of two kind of tax determination behaviors are not the same.The tax determination behavior of the tax authority is a“Rechtsgesch ft”,and the taxpayer s tax determination behavior is a“Rechtsgesch fts hnliche Handlungen”.This dual legal nature makes tax determination power and tax collection power mixed together,which makes it difficult for the tax authorities to control the discretionary power in tax determination procedures,and to effectively protect the rights and interests of taxpayers.The cause of this duality is the insufficient supply of tax law theory and the defects of tax legislation technology.In order to implement the statutory taxation principles of taxation procedures,and safeguard the rights and interests of taxpayers,the nature of tax determination procedures should be unified as“Rechtsgesch fts hnliche Handlungens”based on the cutting-edge theory of tax-obligation relations.And through relevant tax law amendments,establish the fundamental position of tax declaration in the tax determination procedure,and make the tax determination behavior of tax authorities in a supplementary position.