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1、 密 级： 学校代码：10075 分类号： 学 号： 20090254 法学硕士学位论文 税收执法风险的法律防范 学位申请人：宋 望 指 导 教 师：孟庆瑜 教授 学 位 类 别：法学硕士 学 科 专 业：经济法学 授 予 单 位：河北大学 答 辩 日 期：二一二年六月 Classified Index: CODE: 10075 U.D.C.: NO: 20090254 A Dissertation for the Degree of M.Law The Legal Prevention of the Enforcement Risk of the Tax Law Candidate: Son
2、g Wang Supervisor: Prof. Meng Qingyu Academic Degree Applied for: Master of law Specialty: Ecnomic law University: Hebei University Date of Oral Examination: June，2012 摘 要 I 摘 要 税收执法风险是税收执法主体在行使税收执法权的过程中， 由于影响税法目标实现 的主客观因素相互作用，使其执法行为与税收政策法规以及相关法律制度产生偏差，引 发多种不利后果各种危险因素的集合。这不仅会影响税收执法的公平和效率，引发征纳 关系紧张，还
3、会影响国家征税权的顺利实现，造成法律权威受损。我国税收执法风险的 突出问题主要表现为税收征管执法权责不明、纳税评估法律制度缺失、税收检查执法程 序不规范和税收执法信息化制度支撑不足等几个方面。通过问题本身，应从我国当前的 法律根源、制度根源、主体根源以及社会环境根源出发，关注引发风险的深层原因，使 法律防范具有更强的针对性和可行性。 我国税收立法体系的不完善导致税收执法依据存 在适用不协调、部分执法权责不明等问题；税收执法监督机制不健全使税收执法权缺乏 合理有效的制约，易出现执法权使用不当或滥用等情况；税收执法与司法衔接不畅，则 大大减弱了税收执法刚性；税务系统设置繁复，税收执法人员风险意识薄
4、弱、执法能力 较低以及利益趋向性等致使税收执法主体自身不足难以克服；由于“权力为本”思想根 植于我国的经济社会之中，地方政府干预和税收计划体制的长期存在，更使我国的税收 执法外部环境凸显“权力经济”特色。这些因素的相互作用，使我国的税收执法风险问 题尤为突出并亟待解决。立足于我国现实国情和税收执法实践，税收执法风险的法律防 范具有明确性、稳定性和约束性的特点，理应成为当前我国防范税收执法风险最可行、 最有效的路径之一。 应以平衡、 协调国家征税权的实现与纳税人合法权益的维护为导向， 引入风险防范和利益平衡原则，从加强税收执法的立法协调、加强公共参与税收立法、 加强税收立法风险审查等方面不断完善
5、税收执法风险防范立法。 从统一风险内控机构到 建立内部监督制度和规范相关程序，从明确纳税人执法监督权利、确立中介机构监督主 体地位到建立司法协调保障制度，完善税收执法风险内部控制机制和外部监督机制。并 建议建立相对完善的税收执法主体责任制度和税收执法信息公开披露制度作为外部保 障，使税收执法风险防范法律化、制度化，进而成为税收执法法律制度体系的重要组成 部分。 关键词 风险法制 税收执法风险 法律防范机制 Abstract II Abstract The risk of the tax law enforcement is the possibility of various adverse
6、consequences. It is due to the subjective and objective factors that interact to achieve the target of tax law, which make the enforcing behavior deviate from tax policies, regulations and the legal system in the process of the tax enforcement. It will not only affect the fairness and efficiency of
7、tax enforcement, triggering levied tension, but also can affect the realization of tax power, resulting in damages to the legal authority. In China, the outstanding problems of the tax law enforcement risk reflected in the following areas: the power and the responsibilities of tax collection are not
8、 clear, the legal system of the tax assessment is missing, tax inspection enforcement procedures are not standardized, and the legal system is insufficient to support tax law enforcement information. For the problem, we should explore the root cause of the risks of tax enforcement from the legal env
9、ironment, the system root, the main factors and environmental causes, so that it will bring the law to guard against the risks more targeted and feasibility. The imperfect system of tax legislation resulted in tax law enforcement in accordance with a blank, apply to a conflict exists, unknown part o
10、f the enforcement responsibilities and other issues. The unsound supervision mechanism made the tax enforcement powers be lack of effective constraint and caused the power to use improper or abuse. The poor convergence of Tax law enforcement and judicial leads to the rigid of enforcement greatly wea
11、kened. These weak points of the tax enforcement body are difficult to overcome. For example, the setting of tax system is complex, the risk awareness and poor enforcement capacity of tax officers is weak. The idea of “power-oriented“ is rooted in Chinas economic society, Local government interventio
12、n and taxation planning system exists for a long time. Chinas tax law enforcement external environment highlights the characteristics of “economy“ of power. Due to these factors, Chinas tax law enforcement risk issues must be resolved. However, in the current socio-economic and political background,
13、 Legal prevention of the risk, with clarity, stability and binding characteristics, should be one of the most feasible and the most effective paths to prevent the risk of tax enforcement. Legal Abstract III prevention of the risk should be the guide that balances and coordinates the realizing the ta
14、x power and maintaining the taxpayers legitimate rights, introduce the principles of risk prevention and interest balance. We should improve tax enforcement risk prevention legislation from strengthening tax enforcement coordination, strengthening tax legislation risk review, and enhancing public pa
15、rticipation. Then, we should improve the internal control mechanisms from the unified internal risk control agencies to establish an internal supervisory system and procedures. And we must improve the external oversight mechanisms from clearing the supervisory status of taxpayers and the intermediar
16、ies to establishing the security system of judicial coordination. Finally, we must improve the main responsibility system and the information system of public disclosure as a guarantee. Thus, we will make tax law enforcement risk prevention be protected fully with a whole system and make the tax enforcement risk legal prevention mechanism become an important complement of the legal system of tax enforcement. Key wor
