摘要
当前的研究普遍认为税收预约裁定不具有可诉性,这实际上是未深入行政法内部对预约裁定的法律性质进行挖掘的结果。税收预约裁定在法律性质上是一种"以行政解释为中心的行政允诺行为",如纳税人满足裁定约定事项但税务机关却拒绝履行裁定的,此时税务机关的不作为行为具有可诉性。对于预约裁定可诉性的论证,不能仅仅参照现行行政诉讼体系下的"行政允诺"概念,还须从其信赖保护功能及行政契约属性两方面进行分析。预约裁定诉讼的司法审查分为法律审和事实审,判决类型上则有履行判决、确认判决以及驳回原告诉讼请求判决三种形式。
The current research generally holds that the tax reservation decision is not actionable,which is actually the result of the excavation of the legal nature of the reservation ruling within the administrative law. The adjudication of tax reservation from the perspective of legal characters is an 'administrative promise centering on administrative interpretation'. If the taxpayer meets the requirements of the adjudication but the tax authority refuses to perform,the nonfeasance of the tax authority is actionable then. The argument of the adjudication of tax reservation can not only be refer to the 'administrative promise'concept in the current administrative litigation system,but also can be analyzed from its functions of trust protection and the attributes of administrative contract. The judicial reviews of the adjudication of tax reservation can be divided into legal trial and factual trial,and as for the judgment,there are three types including satisfaction of the judgment,the confirmation of the judgment and the dismissal of the plaintiff’s claim.
作者
吴凌畅
许悦玲
Wu Ling-chang;Xu Yue-ling(Renming University of China,Beijing 100872,China;Fuzhou Local Tax Bureau,Fuzhou 350005,China)
出处
《税务与经济》
CSSCI
北大核心
2019年第1期67-72,共6页
Taxation and Economy
基金
国家社会科学基金重点项目"国有企业改革与国有资产保护法律问题研究"(项目编号:13AFX019)的阶段性成果
关键词
税收预约裁定
行政解释
行政允诺
可诉性
the adjudication of tax reservation
administrative interpretation
administrative promise
justifiability
