税法总则立法框架下纳税义务体系的构建

Construction of Tax Obligation System under the Legislative Framework of General Provisions of Tax Law

纳税义务体系是税法总则的基础性概念,是现代税收债法建构的核心范畴。纳税义务体系在主体内容上包括纳税义务、扣缴义务和第二次纳税义务,与纳税义务有关的附随义务还有相关程序上的协力义务等相关义务。从程序上看,纳税义务的发生、履行与变更、消灭皆遵循税收程序法的明确规定,并因税种不同而存在差异。除了法定的明确纳税义务以外,在税法上还有类推适用与核定征收、溢缴税款与双重征税以及产生税收利息与滞纳金的特定情形,需要遵循交易实质、要件明确性和适度区分负担的原则加以解释和处理。我国应在税法总则立法框架下建构以纳税人为中心的纳税义务制度,并在具体税种制度中加以类型化并制定明确的规则要件,使得纳税义务体系在总则法、实体法和程序法上的理论与适用实现协调统一。

The tax obligation system is the basic concept of General Provisions of Tax Law and the core category of the construction of modern tax debt law.The main content of the tax obligation system includes tax obligation,withholding obligation and the second tax obligation,the attached obligation related to tax obligation and the related procedural obligation of documentation.From the perspective of procedure,the occurrence,fulfillment,alteration and elimination of tax obligation all follow the clear provisions of tax procedure law,and there are differences due to different tax categories.In addition to the statutory explicit tax obligations,there are also specific circumstances in the tax law such as analogy application and approved collection,overpayment of tax and double taxation,as well as tax interest and late payment penalty,which need to be interpreted and dealt with in accordance with the principle of nature of transaction,clarity of elements and appropriate differentiation of burden.Our country should set up a taxpayer-centered tax obligation system in the framework of the General Provisions of Tax Law,and classify it in a concrete tax system,so as to make the tax obligation system harmonized and applicable in the general law,substantive law and procedural law.