论过程性行政行为不可诉规则之突破——以出口退税疑而缓退为切入点

On the Breakthrough of the Non￣Actionable Rule of Process Administrative Behavior——Taking Suspending Export Rebate due to Doubt as an Entry Point

税务机关在办理出口退税业务中如果发现纳税人有骗税嫌疑,则将开展疑点调查、暂缓出口退税。在实务中,税务疑点调查并无时限要求,导致税务机关可以无限期调查,形成事实上的疑而不退,而法院也大多以该疑而缓退行为属于过程性行政行为而认定其不具有可诉性,造成纳税人无以救济的诉权困局。为了实质性化解疑而缓退的可诉性争议,宜针对“过程性行为”与“不产生实际影响的行政行为”的狭隘理解,将疑而缓退界定为“复合型过程性行为”,并对“实际影响”作出“权益增减变动型”与“权益限制型”的二元划分,并通过建构法定的暂缓退税时限制度,对税务机关施加法定时限这一程序限制,用以保障“权益限制型的复合型过程性行为”下纳税人在事实上的出口退税利益。

If the tax authorities find that the taxpayer is suspected of tax fraud in handling the export rebate business,they will carry out the investigation of suspicion and suspend the export tax refund.In practice,there is no time limit for the investigation of tax doubts,which leads to the tax authorities’s indefinite investigation and forms a de facto doubt and not refund.Moreover,the court mostly believes that the suspending act is a process administrative behavior and determines that it is not actionable,resulting in the dilemma of the right of action that the taxpayers have no relief.In order to substantively resolve the dispute over the actionable nature of the behavior of doubt and suspending refund,compared with the narrow understanding of“process behavior”and“the administrative act without the actual impact”,the behavior of the doubt and suspending refund shall be defined ascomposite process behavior,and the“actual impact”shall be classified into“change of interest”and“restriction of rights and interests”.Through the construction of the legal time limit system of suspending tax refund,it sets the statutory time limit for the tax authorities so that the taxpayers’de facto interests in export rebate under the“composite process behavior of rights and interests restriction”can be protected.