溢缴税款的返还——《税收征收管理法》第51条的解释论

The Refund of Overpayment of Tax——Interpretation of Article 51th of the Law Concerning the Administration of Tax Collection

在存在溢缴税款的场合,《税收征收管理法》第51条规定了纳税人的返还请求权。作为公法上的不当得利,溢缴税款的法律构造类似于民法中的非债清偿。在构成要件方面,第51条区分纳税人请求与税务机关发现两种情形并无必要;纳税人的错误也并不具有要件意味。税务机关原则上应返还溢缴税款及加算金,而在纳税人或纳税机关可能构成侵权行为的场合,则有抵销或损害赔偿的适用可能。通过对'权利得以行使之时'的主观解释,在解释论上可以消除第51条时效期间刚性有余的不足。

When one taxpayer overpays the tax money,he can the tax authority to refund the overpayment of tax according to Article 51th of the law concerning the Administration of Tax Collection. As the unjust enrichment in public law,the legal structure of overpayment of tax just likes the condictio indebit. As to the constitutive requirement,it is unnecessary to be divided into two cases as Article 51". In addition t the mistake of the taxpayer should not influence the achievement of the result. In principle, the tax authority should refund the overpayment of tax and the corresponding interests. When the behavior of the taxpayer or the tax authority could be regarded as a tort, the rule of elimination and damages could be applied. By subjective explanation of ''time of the exercise of the right,it is able to remit the inordinate rigidity of Article 51th.