摘要
税收征管的刚性颇强,但部分征管手段亦表现出一定的柔性。根据“柔性”的角度和方式不同,税收柔性征管手段可区分为激励型、行政指导型、合作型三类。纳税信用评级属于激励型征管手段,纳税辅导、风险提示等属于行政指导型征管手段,税收事先裁定、税务和解则是典型的合作型征管手段。税收柔性征管具有较强的必要性,但如果决定失当或是具体举措失宜,则有法律风险。对此,要基于税收法定原则明确柔性征管的适用范围及其边界,建构完善的程序控制机制,并且通过行政内部审查和司法外部审查的协同,避免柔性征管脱序,多措并举以缓释税收柔性征管的法律风险。
Tax collection and administration is characterized by strong rigidity,yet some of its measures also demonstrate a certain degree of flexibility.According to the different perspectives and forms of"flexibility",the methods of flexible tax collection and administration can be divided into three categories:incentive-based,administrative guidance-based and cooperative.Tax credit rating is an incentive-based measure,while tax counseling and risk early warnings fall into the category of administrative guidance-based meas ures.Tax advance rulings and tax settlement are typical cooperative measures.Flexible tax collection and administration is highly necessary,yet inappropriate decision-making or ill-conceived specific measures may give rise to legal risks.To address these risks,it is essential to clearly define the scope and boundaries of flexible tax collection and administration in accordance with the principle of tax legality,establish a comprehensive procedural control mechanism,and prevent the disorderly practice of flexible tax collection and administration through the synergy of internal administrative review and external judicial review,thus adopting a multi-pronged approach to mitigate the legal risks associated with flexible tax collection and administration.
出处
《中州学刊》
北大核心
2026年第2期64-72,共9页
Academic Journal of Zhongzhou
基金
国家社会科学基金项目“税收征管中法律思维的三阶层构造及其实现机制研究”(25BFX055)。
关键词
税收柔性征管
合法性风险
税收法定
制度优化
flexible tax collection and administration
legitimacy risk
tax legality
institutional optimization
