河北法学
河北法學
하북법학
Hebei Law Science
2015年
1期
98~106
,共null页
税款滞纳金 复议前置 《行政强制法》 滞纳行为 怠报行为
稅款滯納金 複議前置 《行政彊製法》 滯納行為 怠報行為
세관체납금 복의전치 《행정강제법》 체납행위 태보행위
tax overdue fine; reconsideration first; administrative compulsory law; delayingpayment; delaying declaration
《税务行政复议规则》将税款滞纳金定性为征税行为,并规定税款滞纳金纠纷必须复议前置。这种规定没有法律依据。国家税务总局认为滞纳金没有上限限制,不适用《行政强制法》的观点,值得商榷。税款滞纳金的设定和实施在实体上应当符合比例原则,程序上应遵循正当法律程序原则。在适用上,《行政强制法》是基本法、特别法、新法,《税收征管法》是补充法、普通法、旧法,二者冲突时,应适用《行政强制法》。税款滞纳金的加处须符合其构成要件。
《稅務行政複議規則》將稅款滯納金定性為徵稅行為,併規定稅款滯納金糾紛必鬚複議前置。這種規定沒有法律依據。國傢稅務總跼認為滯納金沒有上限限製,不適用《行政彊製法》的觀點,值得商榷。稅款滯納金的設定和實施在實體上應噹符閤比例原則,程序上應遵循正噹法律程序原則。在適用上,《行政彊製法》是基本法、特彆法、新法,《稅收徵管法》是補充法、普通法、舊法,二者遲突時,應適用《行政彊製法》。稅款滯納金的加處鬚符閤其構成要件。
《세무행정복의규칙》장세관체납금정성위정세행위,병규정세관체납금규분필수복의전치。저충규정몰유법률의거。국가세무총국인위체납금몰유상한한제,불괄용《행정강제법》적관점,치득상각。세관체납금적설정화실시재실체상응당부합비례원칙,정서상응준순정당법률정서원칙。재괄용상,《행정강제법》시기본법、특별법、신법,《세수정관법》시보충법、보통법、구법,이자충돌시,응괄용《행정강제법》。세관체납금적가처수부합기구성요건。
Rule on Tax Administrative Reconsideration provides that tax overdue fine is a levy and the dispute on tax overdue fine is subject to the procedure of reconsideration first. The provision has no legal ground. State Bureau of Taxation tbinks that tax overdue fine is not subject to Administrative Compulsory Law. This viewpoint has no legal ground. Tax overdue fine should be subject to proportionality principle and dueprocedure of law. Speaking comparatively, Administrative Compulsory Law fundamental law, special law and new law, Tax Administration Law supplementary law, general law and old Administrative Compulsory Law should constitutive requirements. is is law. When they conflict with each other, be applied. Tax overdue fine has its
