第三方税收协力义务的正当性检视与完善思路

Legitimacy inspection and improvement of the third-party Tax Cooperation Obligation

随着平台经济的兴起,第三方掌握的涉税信息日益增多,已成为税务机关掌握纳税人课税事实不可或缺的渠道之一。第三方税收协力义务的履行与否,直接关乎国家税收债权的实现。然而,实践中履行内容、履行规则的不明晰,增加了第三方非必要履行成本;对第三方权利的忽视,降低了第三方履行义务的积极性等问题映射出第三方税收协力义务正当性、合理性研究的不足。鉴于此,本文从第三方税收协力义务的理论基础出发,论证了其存在的正当性,并就制度现状和问题进行梳理,建议明确第三方履行税收协力义务的报送范围、细化其履行规则,使其发挥应有的指导作用,并完善对第三方权利的保护,以期构建和谐征纳关系。

With the rise of platform economy, the tax related information held by third parties is increasing day by day, which has become one of the indispensable channels for tax authorities to master taxpayers’ tax facts. The performance of the third party’s tax cooperation obligations is directly related to the realization of national tax claims. However, in practice, the ambiguous content and rules of performance increases the unnecessary performance cost of the third party. In addition, the neglect of the rights of the third party reduces the enthusiasm of the third party to perform its obligations. The above issues reflect the lack of research on the legitimacy and rationality of third-party tax cooperation obligations. In view of this, from the theoretical basis of the third party’s tax cooperation obligation, this paper demonstrates the legitimacy of its existence, and combs the current situation and problems of the system. It is suggested to clarify the scope of the third party’s tax cooperation obligation submission, refine its performance rules to guarantee its due guiding role, and improve the protection of the rights of the third party, with a view to building a harmonious tax collection relationship.