摘要
我国《行政强制法》关于滞纳金的规定与《税收征管法》有关税收滞纳金的规定存在明显差异,从而在税收执法实践中产生了滞纳金制度适用的困惑。本文首先认为存在这些差异的根源在于现行法律没有对税收滞纳金的性质进行判定,进而从法理上阐述了税收滞纳金的性质,提出如果在《税收征管法》中把滞纳金界定为因纳税人或扣缴义务人欠缴税款时对国家的补偿,则在执法实践中关于滞纳金制度适用的各种疑惑都将消除。
The provisions concerning overdue payment in the Administrative Enforcement Law are inconsistent with those in the existing Tax Collection and Administration Law which will cause confusion in the application of overdue tax payment system in the practice of tax law enforcement. This paper first argues that the origin of differences stems from the failure to predicate the nature of overdue tax payment in existing laws, and then elaborates on the property of overdue tax payment from legal perspective and puts forward that all the confusions applicable to overdue tax payment system in tax law enforcement will be eliminated if the overdue tax payment in Tax Collection and Administration Law is defined as the compensation to the nation when taxpayers or tax withholding agents failed to pay taxes on time.
出处
《涉外税务》
北大核心
2012年第6期43-47,共5页
International Taxation In China
关键词
税收滞纳金
税收征收管理法
行政强制法
Overdue tax payment Tax Collection and Administration Law The Administrative Enforcement Law
