征纳双方均无过错情形下不得征收税收滞纳金条款研究——以德发案和陈建伟案对比分析为视角

Study on the Perfection of Tax Late Payment Penalty System under the Circumstances of No Fault on Both Sides of Tax Collection and Payment—From the Perspective of Comparative Analysis of Defa Case and Chen Jianwei Case

纳税人或者扣缴义务人未按规定期限缴纳税款,要缴纳税收滞纳金。《税收征管法》第五十二条的相关规定也已明确由过错方来承担税收滞纳金责任,但对于征纳双方均无过错的情形并未作出明确规定。存在相似情节的德发案和陈建伟案对于税收滞纳金却有着不同的判处结果,因此将两案进行比较,从实质课税原则、信赖利益保护的可能性、法经济学三个维度出发,提出将“征纳双方均无过错,不得加收滞纳金”的条款纳入税收征管法第五十二条的立法建议。

If a taxpayer or withholding agent fails to pay tax within the prescribed time limit, it shall pay a tax overdue fine. The relevant provisions of Article 52 of the Tax Collection and Administration Law have also made it clear that the party at fault should bear the responsibility for tax late fees, but there is no clear provision for the situation where neither party is at fault. As the Guangzhou Defa Case and Putian Chen Jianwei Case, two cases with similar circumstances, have different sentencing results on tax late fees, so compare the two cases from the perspective of substantive taxation, the possibility of trust interest protection, and law and economics, the legislative proposal that “the tax authorities may require taxpayers and withholding agents to make up the tax within three years in case of non-payment or underpayment of tax due to no fault on both sides of the tax collection and payment, but no late fees shall be charged” is included in Article 52 of the Tax Administration Law.