税收信息制度性工具的破与立——以税收法定主义之程序保障原则为逻辑支点

The Breaking and Establishment of Tax Information Institutional Tools: Taking the Procedural Guarantee Principle of Tax Legalism as the Logical Fulcrum

我国税务机关规定的税收筹划报告制度,因为缺少上位法依据且与《立法法》冲突而存在合法性瑕疵。不管税收筹划是否可能过于激进而容易出现避税、逃税的情形,税务机关都应当遵循税收法定主义之程序保障原则,不应当加重纳税人的程序性负担或者非法获得税收筹划信息,因此,税收筹划报告制度不能成为我国税务机关获取税收信息的制度性工具。目前,发票是我国税务机关获取法定税收信息的主要法律工具,区块链发票为发票记载信息的增加提供了技术空间。如果通过立法改变发票的记载内容,信息博弈的格局将随之改变。事先裁定制度将为税务机关获取税收信息提供不同于税务免费咨询的新路径,但是,税收法定主义的程序保障原则表明,事先裁定制度不应当成为税务机关获取税收信息的制度性工具。

The tax planning reporting system stipulated by the tax authorities in China is possibly not legitimate because of the lack of support of the superior law and conflicting with the Legislative Law.Regardless of whether the tax planning may be too radical and it will be easy to avoid or evade tax,tax authorities should comply with the requirements of the procedural guarantee principle of tax legalism and should not increase the procedural burden of taxpayers or illegally obtain tax planning information.Therefore,the tax planning reporting system cannot become an institutional tool for tax authorities to obtain tax information. Invoice is the main legal tool for tax authorities to obtain statutory tax information. Block chain invoice provides technical space for the increase of invoice record information. If the content of invoice record is changed by legislation,the information game pattern will change accordingly. Tax advance ruling will provide a new way for tax authorities to grab tax information,which is different from free tax consultation. However,the procedural safeguard principle of tax legalism determines that tax advance ruling should not become an unrestricted institutional tool for tax authorities to obtain tax information.