论文标题:欠税治理法律问题研究
Study on Legal Problems of Tax Arrears Control
论文作者 胡清
论文导师 赵新华,论文学位 硕士,论文专业 法律
论文单位 吉林大学,点击次数 83,论文页数 60页File Size452k
2004-10-01论文网 http://www.lw23.com/lunwen_45601347/ 欠税治理;欠税原因;治理措施;完善制度
New Economy; Private Science and Technology Enterprise; Developing Strategy
欠税是税收执法中普遍存在的问题，我们应该充分认识欠税的危害，深入分析欠税的原因，探索治理欠税问题的途径，确保国家税收收入的实现。本文分三个部分。 第一部分，分析了欠税存在的危害及原因。欠税的大量存在，不仅影响收入总量的增长和收入进度的加快，同时也影响了税收调控作用的有效发挥。具体分析起来，欠税的危害主要有，影响国家财政收入；侵害公平竞争的市场经济机制；是成为滋生腐败的温床。要治理欠税，就要深入分析欠税的根源。我们可以从主观和客观两个方面分析欠税发生的原因。主观上的原因主要是，一些职能部门本位主义严重：纳税人的纳税意识淡薄，普遍存在“欠税有理、欠税有利、欠税待免、万一要缴靠贷款”的错误思想；纳税人还存在无钱就欠，有钱也拖的错误思想，不断寻找法律漏洞实现欠税目的。客观原因主要有，税、费并收，致使企业负担加重；税收管理体制中，没有独立的欠税管理法规；法律规定的清欠手段刚性不足；企业经营方面也存在的问题以及税收管理方面也存在相当的偏差。认识欠税的危害，分析欠税的原因为探讨治理欠税的途径奠定了基础。 第二部分，阐述了欠税治理的主要法律措施。治理欠税的措施主要有税务机关行使代位权、撤销权，要求纳税人提供纳税担保，行使税收优先权，采取税收强制执行措施等。在能够保证国家税权实现的前提下，首先应当选择适用民法手段保障税收债权的实现，把对正常社会经济法律秩序破坏降到最低。民法中债的保全制度，一是债权人的代位权，二是债权人的撤销权。债的保全制度是对债权的积极保障，可以对债权不能实现起到预防和补救的作用，移用到税法领域，可以起到很好的效果。纳税担保是各国税收立法和实践竞相采纳的一项制度。目前我国纳税担保在税收领域应用还不够广泛，没有真正发挥其在治理欠税，堵塞税收漏洞中应有的作用。因此，我们应该拓展纳税担保的应用领域，在立法上明确税务机关要求纳税人提供纳税担保的情形，广泛推行纳税担保， 降低国家税收形成欠税甚至流失的风险程度。新的《税收征收管理法》第一次在税收法律上确定了税收优先的原则。文中阐明税收债权与其他债权的竞合问题，税收优先权与其他优先权的关系问题以及税收优先权执行中的法律问题。税收优先权主要表现在，税收优先于无担保债权；纳税人欠缴的税款发生在以其财产设定抵押、质押或者纳税人的财产被留置之前的，税收优先于抵押权、质押权、留置权执行；税收优先于罚款、没收违法所得。对于有担保的债权，欠税形成的时间是分水岭。欠税形成时间税法上没有明文规定，通过分析得出结论，欠税形成的时间应该是税款报缴期限届满的次日。欠税清收顺序问题也是行使税收优先权实践中迫切需要解决的问题，对于这一问题，法律无明文规定，学术界很少有人关注，经过理性分析认为，征收形成时间最早的欠税及其相应的滞纳金最具合理性。税收强制执行是一项较为成熟的保障税收实现的手段，文中阐明了采取税收强制执行措施的范围，税收强制执行的内容，强制执行措施的方式以及实施强制执行应注意的问题等内容。 第三部分，论述了治理欠税需要完善的两项制度。税收滞纳金是世界各国普遍实行的一项税收征收管理制度。我国加收滞纳金制度执行得不好，表面上看是税务机关执法不力，更深层次的原因是税制设计及滞纳金制度设计不合理，法律规定有尚待完善之处。加收滞纳金的目的应当定位于弥补由于纳税人未按期纳税给国家资金运转、使用等方面造成的损失，维护公平竞争的市场经济秩序。通过分析不难得出滞纳金的性质只是补偿性。将税收滞纳金的性质界定为经济补偿性质，这样就明晰了纳税人因未按期缴纳税款而应当承担的经济责任。既然税收滞纳金的性质是补偿性，那么，万分之五的加收率就太高了。合理的滞纳金加收率应该是略高于银行一年期贷款利率。并且，滞纳金加收率不应该在税法中明确规定，而应该由财政部或国家税务总局根据经济发展形势定期颁布滞纳金加收率。延期缴纳的税款是另一种形式上的欠税，或者说是在一定期限内免于加收滞纳金的欠税，超过这一期限便成为要加收滞纳金的欠税。在延期纳税方面主要存在两个问题，即审批权限问题和缓征条件问题。新的《税收征收管理法》提高了延期纳税的审批权限。但是，审批权限集中到省级税务机关，相应地也产生了一些新的问题，这主要 表现在：将审批权集中到省一级税务机关，给执行带来一定困难，如审批手续很难及时办理等。审批权集中到省级税务机关还会损害纳税人的利益。审批权限的提高还带来了纳税人法律救济难的问题。因此，应该合理设置审批权。可根据申请延期纳税金额的大小以及纳税人信誉等级确定审批权限，审批权应当在地市和县市两级税务机关。可以通过在立法上合理设置延期纳税的条件，加强事后监管等措施，保障延期纳税及时缴入国库。立法上应该完善之处主要有：延期纳税条件过宽，威胁国家利益。应当取消当期货币资金在扣除应付职工工资、社会保险费用后不
Tax arrears problem is common in taxation law enforcement. We should adequately recognize its detriment, deeply analyze its reasons, explore methods of controlling tax arrears and ensure national tax income. This thesis discusses three problems.First, detriment and reason analysis of tax arrears A great amount of tax arrears not only affects the increase of total income and the expedition of income progress, but also affects tax control function into effective play. To analyze specifically, the detriments of tax arrears are mainly: affect national financial income, infringe the market economic system of fair competition and breed corruption. It is necessary to analyze the deeper reasons of tax arrears in order to control tax arrears. We can analyze the reasons from subjective and objective aspects. The subjective reasons are mainly: some functional departments have serious selfish departmentalism; taxpayer"s sense of paying tax is weak, with the common wrong ideas that "tax arrears are reasonable, are advantageous, waited to be exempted and are paid by loans in case of payment". Besides, taxpayer has the wrong ideas that he will owe taxes when he has no money, delay taxpaying even when he has money, and constantly seek for flaws in laws to owe taxes. The objective reasons are mainly: collecting fees and taxes together makes enterprises have a heavy burden; there is independent law on tax arrears control in taxation controlling system; the measures to pay off taxes prescribed by law are not rigid enough; there are also problems in cooperate operations and there is discrepancy in taxation control. To recognize the detriments of tax arrears and analyze its reasons establish foundations for searching for tax arrears controlling methods. Second, principal measures of controlling tax arrears Measures to control tax arrears are mainly that taxation organs carry out right of subrogation and right of revocation, require taxpayer to provide taxpaying warrant, carry out taxation priority, and adopt taxation enforcement measures etc. On the premise of guaranteeing national taxation right, we should first choose to apply civil law measures to guarantee the realization of taxation credit right to minimize its damage to the order normal social economic activities. The protection system of creditor"s right in civil law is the creditor"s right of subrogation and the creditor"s right of revocation. The debt protection system is a positive guarantee for creditor"s right, it can function as precaution and remedy when creditor"s right can not be realized and has good effects when it is shifted into taxation law field. Taxpaying warrant is a system that national taxation legislation and practice adopt one after another. At present, taxpaying warrant has not been widely applied in taxation field in our country and it has not really developed its functions of controlling tax arrears and making up taxation flaws. Therefore, we should expand the applicable fields of taxpaying warrant, explicate conditions for taxpayer to provide taxpaying warrant required by taxation organs in legislation, widely promote taxpaying warrant and reduce the risks of national tax arrears or even losses. New Administration of Tax Collection Law first explicates tax priority principle in taxation law. It elucidates the problem that tax credit right concurs with other credits, the relationship between tax priority and other priorities and legal problems of tax priority enforcement. Tax priority mainly manifests that tax is prior to credit without warrant; taxpayer"s overdue taxes occurs before his property states mortgage and hypothecation or taxpayer"s property is retained. Taxation implementation is prior to mortgage right, hypothecation rights and retain right; taxation is prior to fines and confiscation of income gained by violation of law. For credit with warrant, the time when tax arrears are formed is the dividing point. There is no explicit rule for the time when tax arrears are formed in taxation law. It is concluded through analysis that th
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