论商品归类中纳税人的“无过错推定权”

On the Right to be Presumed Innocent of the Taxpayer in Customs Classification

商品归类的结果是海关反避税的重要依据。但是由于归类活动本身所具有的高度技术性与复杂性,归类争议的产生并不能必然推导出纳税义务人存在避税的主观故意。目前,我国的《海关行政处罚实施条例》对归类违规行为的行政处罚,纳税人是否应当具有主观故意并不明确。在此情况下,关于商品归类本身的争议和纳税人的归类技术性过错很可能会被海关认定为偷逃关税行为而遭受行政处罚。行政处罚作为对公民人身与财产权利的一种损益性行政行为,特别在商品归类这样一种本身就充满了复杂与不确定的技术性语境中,海关应当基于何种立场处理纳税人对税号的错误申报,对于保护行政相对人的合法权益极为重要。笔者认为应当在商品归类活动中原则上确立'纳税人无过错推定权',并细化其适用的前提条件,从而能够更好地回应海关行政执法的特点。

The result of the classification is basic to combat tax-evasion by the customs.But due to the highly technical complexity of classification system,any dispute incurred in classification should not necessarily be deemed as the intentional tax evasion of the taxpayer.At present Regulations on Customs Administrative Penalty provides administrative penalties on frauds in classification.However,in the circumstance where the intension of the taxpayer is not clear,the controversy over the classification itself and the technical error may be considered as intentional tax evasion and be punished by the customs.The administrative penalty is an administrative act that will cause loss to the administrative counterpart.Therefore,what stance customs administrations should take in dealing with the classification errors made by taxpayer is of great significance in protecting the legitimate rights and interests of the taxpayer especially in the context of classification which is full of technical complexity and uncertainty.The author thinks that we should establish the principle of"presumption of innocence"in classification and refine the prerequisite of its application,so as to fit into the characteristics of the customs administrative enforcement.