CAJ | 학술논문

《税收征收管理法》是一种通则性的税收程序法。要实现税收征管的公平正义,正当程序理念应是我国《税收征收管理法》修订的基本导向。《税收征收管理法》的正当程序理念作为税收征收管理法律关系主体行为的正当性依归,承载着内在价值和外在价值双重维度。我国《税收征收管理法》的进一步修订应遵从正当程序的价值向度,重点对本体性和救济性的税收征收管理法律程序机制进行建构与完善,才能规范税收征管与缴纳行为,保护纳税人的合法权益,夯实税收征管制度的正当性与合理性基础。
《세수정수관리법》시일충통칙성적세수정서법。요실현세수정관적공평정의,정당정서이념응시아국《세수정수관리법》수정적기본도향。《세수정수관리법》적정당정서이념작위세수정수관리법률관계주체행위적정당성의귀,승재착내재개치화외재개치쌍중유도。아국《세수정수관리법》적진일보수정응준종정당정서적개치향도,중점대본체성화구제성적세수정수관리법률정서궤제진행건구여완선,재능규범세수정관여격납행위,보호납세인적합법권익,항실세수정관제도적정당성여합이성기출。
The Iaw on the Administration of Tax Collection is the general law of tax procedures. In order to achieve fairness and justice, the conception of due process should be taken as the basic orien- tation during the amendment of this law. As the legitimacy and fulfillment of the legal relationship and act of the tax administration and collection, the conception of due process has dual dimension, which is revealed by its intrinsic value and external value. Further amendment of law on the administration of tax collection in China should comply with the value dimension of the conception of due process. The key point lies in constructing and perfecting the noumenal and relieving procedure mechanism of law on the administration of tax collection, so as to regulate the tax administration and collection and tax pay- ment, protect the legitimate interests of taxpayers, and consolidate the legitimacy and rationality of the system of tax administration and collection.