摘要
由于我国税收滞纳金制度没有对税收确定行为和税收缴纳行为区别对待、没有对过失性和故意性未缴少缴税款的税收确定行为区别对待,所以造成了税收滞纳金法律性质争议不断。要改革我国的税收滞纳金,首要工作不是对税收滞纳金重新定性,而是要对未缴少缴税款的不同行为分别处理。具体来说,我国税收滞纳金改革应对滞纳税款的税收缴纳行为保留税收滞纳金,对过失未缴少缴税款的税收确定行为应改收利息,对故意未缴少缴税款的行为应改征类似于日本加算税的项目。
Due to the fact that there is no difference between tax determination and tax payment in our country, there is no properclassification and discrimination on negligence and willful unpaid taxes, so the legal nature of tax delaying payment is controversial.To reform the tax arrears of our country, the first priority is not to reclassify the taxes, but to separate the actions of unpaid taxes. Inparticular, the tax payment of overdue tax in our country should be reserved for the tax payment of overdue tax, and the tax paymentfor overdue tax should be changed to the interest rate, and the tax should be changed to similar to Japan’ s value-added tax.
作者
肖翔
马艳
XIAO Xiang;MA Yan(Dentons Law Offices Suzhou Branch,Suzhou 215000,China)
出处
《经济研究导刊》
2018年第31期65-67,共3页
Economic Research Guide
关键词
税收滞纳金
税收确定行为
税收缴纳行为
征管法修订
late fees for taxes
tax determination behavior
tax payment behavior
revision of the law of management
