摘要
由于现实生活的丰富、公共行政的发展,不可能所有的税收行为都被完美纳入现有理论化的行为类型中。税收事先裁定是税法生成的制度,难以作为行政法上的概念。税收事先裁定与行政法上的行政行为类型是不同的制度逻辑和话语体系。试图将税收事先裁定归类于既有的行政法上的行政行为类型化谱系或者定型为一种新的行政法上的行为类型都是不合适的。为了便于行政法与税法的沟通和智识共享,我们至多可以将税收事先裁定与几种定型化的行政行为相类比。因此,税收事先裁定不能也无需被视为或者定位为一种行政行为类型,其有来自于税法自身的理论基础和制度积淀。规范国家税权的税收法定原则和纳税人权利保护从基准和立场两个面向成为税收行为法律评价的重要衡量标准。
Because of the rich real life and the development of public administration,it is impossible for all tax behaviors to be perfectly integrated into the existed theoretical types of administrative action. Tax Advance Ruling generated from tax law,which is difficult to be used as the concept of administrative law. Tax Advance Ruling（ TAR） is different from the administrative law in the form of administrative action and the system of discourse. It is inappropriate to try to classify the administrative type of TAR in the existing administrative law,or to define it as a new type of administrative action. In order to facilitate the communication and sharing of knowledge between administrative law and tax law,we can at best compare the TAR with several stereotyped administrative actions.Therefore,TAR cannot and should not be considered or defined as an administrative actions. It has the theoretical basis and institutional accumulation from the tax law itself. The taxation legalism and protection of the rights of taxpayers would become two important measures for the evaluation of tax legal behavior.
出处
《税务与经济》
CSSCI
北大核心
2018年第1期1-7,共7页
Taxation and Economy
基金
国家社科基金重点项目"新发展理念与经济法制度完善研究"(项目编号:17AFX023)阶段性研究成果
关键词
税收事先裁定
税收行为
行政行为
法律评价
Tax Advance Ruling
tax behavior
administrative action
legal evaluation
