摘要
环境保护税征管过程中,税率核定应客观,防止行政税收裁定、优惠的权力滥用;污染物计税当量检测标准应统一,防止第三方数据造假;环境保护税涉税协作共享,资料数据复核机制建构;以及征管机制完善及专业人员征缴保障等方面,需要强化、补充。构建税收缴纳争议协商解决机制、司法诉讼程序特殊机制以及公益诉讼介入机制。纳税主体逃缴环境保护税,税务机关在稽查之事实认定、证据审查方面,应由环境保护部门先行确认,应事先事实清楚,证据充分,行政相对人无异议,可追究其逃税之行政、刑事法律责任,确保程序正义与实体正义并重。
In the process of environmental protection tax collection and management,the tax rate should be determined objectively to prevent the abuse of administrative tax ruling and preferential power;the detection standard of tax equivalent of pollutants should be unified to prevent the third-party data from counterfeiting;the cooperation and sharing of environmental protection tax related taxes,the construction of data review mechanism;the improvement of collection and management mechanism and the collection and payment guarantee of professional personnel need to be strengthened and supplemented.We will build a mechanism for consultation and settlement of tax payment disputes,a special mechanism for judicial proceedings,and an intervention mechanism for public interest litigation.In the aspect of fact identification and evidence examination,the tax authorities should confirm the facts in advance.Only when the facts are clear and the evidence is sufficient,and the administrative counterpart has no objection,can the tax authorities investigate the administrative and criminal legal responsibility of tax evasion,and ensure both procedural justice and substantive justice.
作者
肖仕刚
桂靖翔
XIAO Shigang;GUI Jingxiang(School of Law,Chongqing University,Chongqing 400044;School of Political and Law,Anshun University,Anshun561000,Guizhou;SGL(Guiyang)LANWFIRM,Guiyang 550081,Guizhou,China)
出处
《安顺学院学报》
2024年第1期81-88,共8页
Journal of Anshun University
基金
教育部人文社会科学研究青年基金西部和边疆地区项目“环境保护税征管实施问题研究--兼评环境保护税法”(17XJC82004)。
关键词
环境保护税
征管
程序建构
公益诉讼
人才培养
environmental protection tax
collection and management
procedure construction
public interest litigation
