摘要
关税纳税义务因何产生,归属于何种主体,是关税法的基本问题。关税课税客体,在税法理论上有"应税行为"和"经济财产"类型之分,"应税行为"模式下根据不同行为类型又分为"进出口"和"报关"模式,"经济财产"模式下又区分为"所有权"和"占有(权)"模式。不同的课税客体类型,可依据一定的归属原则,归属于不同的主体,从而确定不同的关税纳税义务人。各国关税法或海关法对关税纳税义务人的不同规定,正是不同的关税课税客体及归属理论和立法思想的产物。我国关税法律实践中关于关税纳税义务归属问题的争议,根源在于"关税纳税义务的产生"这一问题上的认识模糊,应恪守税收法定主义,回归到《海关法》的立法本意中来。对海关法中相关规定的理解,应结合其历史渊源、立法目的及规范文义进行综合考察,借用概念的税法解释应遵循一定的原则和限度,以维护法律的安定性和法律秩序的统一性。
How the tariff liability arises and which party it should be ascribed to are the basic questions in Customs laws. In the theory of tax law, the Object of Taxation can be di- vided into Taxable Behavior and Taxable Property. The former then can be divided into Import and Export and Declaration according to the different types of behaviors, and the lat- ter can be divided into Ownership and Possession. The different types of Object of Taxation can be ascribed to different subjects based on corresponding ascription principles, so as to de- termine the different liable Customs duty payers. Different legislations on Customs duty payer result from different theories of the ascription of the object of Customs duty. The obscure awareness of how the tariff liability arise is the source of controversy on the issue of ascription of the object of Customs duty in the application of China Customs Law. We should abide by the doctrine of statutory taxation and return to the legislative Customs Law it- self. Understanding and interpretation of the relevant Customs legislations should take into account its historical origins ＇and legislative purpose in a comprehensive way. The interpretation of borrowed concept in tax law should follow specific principles and limitations, so as to maintain the stability of law and uniformity of legal order.
出处
《海关与经贸研究》
2014年第5期97-116,共20页
Journal of Customs and Trade
关键词
关税
课税客体
经济财产
应税行为
归属
纳税义务人
Customs duty
Object of taxation
Taxable property
Taxable behavior
Ascription
Obligatory duty payer
