摘要
税务检查属于税收征管职能的一项基本职权。在《税收征管法》条款设定方面,“税务检查”也构成单独一章。长期以来,税务检查制度依赖于税务机关强有力的税务检查职权,法律关系上呈现权力化的法权结构,存在着纳税人、扣缴义务人与税务机关权利与权力结构失衡的缺陷,导致纳税人、扣缴义务人的相应权利被忽视。为此,《税收征管法》的修订应引入税权均衡理论,税务检查权在均衡的对比关系之中需得到一定程度的限制。一方面需要赋予纳税人、扣缴义务人以权利,增强其与权力的对抗性;另一方面应当明确权力制约监督机制与权责体系。就《税收征管法》的具体修订而言,需对其第四章进行修改,主要从权力制约权力、责任制约权力、权利制约权力三个维度进行条款修改或设计。
As a basic power of tax collection and management,tax inspection constitutes a separate chapter in terms of the establishment of the provisions of the Tax Collection and Management Law.For a long time,the tax inspection system has relied on the tax authorities to implement strong tax inspection powers.The legal relationship has a power-based legal power structure.There are defects in the imbalance between the rights and power structures of taxpayers,withholding agents,and tax authorities.The corresponding rights of taxpayers and withholding agents are ignored.For this reason,the revision of the“Tax Administration Law”should introduce the theory of tax power balance,and the tax inspection power needs to be restricted to a certain extent in the balanced comparison relationship.On the one hand,taxpayers and withholding agents need to be given rights to enhance their confrontation with power;on the other hand,the power restriction supervision mechanism and power and responsibility system should be clarified.As far as the specific revision of the Tax Collection and Administration Law is concerned,the fourth chapter needs to be revised,mainly from the three dimensions of power restricting power,responsibility restricting power,and right restricting power.
作者
徐健
王广辉
Xu Jian;Wang Guanghui
出处
《河南社会科学》
CSSCI
北大核心
2021年第11期76-83,共8页
Henan Social Sciences
关键词
税务检查制度
职权
公权
权利
制约
Tax Inspection System
Authority
Public Power
Right
Restriction
