摘要
全国通关一体化改革于2017年7月1日起全面推开,海关总署税收征管中心①正式运行,税收征管方式改革同步推进,形成了"中心—现场"的税收征管作业模式,对纳税争议及其救济制度也产生了影响。从主体和行为两个方面考察,税收征管中心作为海关总署的内设机构,其税收征管行为应视为海关总署的行为,由海关总署承担法律责任,发生纳税争议时,救济途径相应改变,无形中增加了纳税义务人寻求救济的难度和成本,突破了现行法律的规定。对此,建议对现行的行政诉讼管辖制度进行重新设计,为改革提供法律保障。
National Clearance Integration Reform has been fully launched from July 1,2017,and Customs National Supervision Center for Duty Collection was put into operation officially from then on.Simultaneously,the "center-field" mode of duty collection came into force,bringing great influence on the legal remedies of disputes concerning duty collection.Customs National Supervision Center for Duty Collection is one of the internal institutions of General Administration of Customs of China(GACC).Taking both the subject and its acts into account,the acts of Customs National Supervision Center for Duty Collection should be regarded as the acts of GACC,and the legal responsibilities should be taken by GACC.When disputes concerning duty collection occur,the channels of legal remedies also change,increasing the difficulty and cost for the business operators to seek for legal remedies,breaking through the existing legal provisions.We should redesign the administrative litigation system,so as to provide legal guarantee for the reform.
出处
《海关法评论》
2020年第1期111-123,共13页
Review of Customs Law
关键词
全国通关一体化
税收征管中心
税收征管方式改革
纳税争议
救济制度
national clearance integration
Customs National Supervision Center for Duty Collection
reform of duty collection
disputes concerning duty collection
legal remedies
