【作者】 李荣；

【导师】 李建华；

【作者基本信息】 吉林大学 ， 法律， 2010， 硕士

【摘要】 税收扣缴义务人制度是国家出于源泉控管,降低征管成本目的而制定的,但这种制度的执行,在给予扣缴义务人应有法律地位的同时,应最大限度保证纳税人应享有的各种权利,同时履行其应负担的纳税义务。本文分为三部分内容,对税收扣缴义务人制度进行了论述。第一部分为税收扣缴义务人的界定和类型。首先对税收扣缴义务人的概念进行了界定。所谓扣缴义务人是指依照法律、行政法规规定,负有代扣代缴、代收代缴税款义务的单位和个人,对扣缴义务人与纳税人、纳税担保人、代征人和税务代理人这几个实务中容易混淆的主体进行了全面辨析。其次对扣缴义务人的特征进行了归纳其具有法定性、有偿性、与纳税人的关联性和扣缴义务双向性的特征。最后分析了税收实体法中设定的主要几种扣缴义务人,明确扣缴义务人设定必须严格依据“税收法定主义”的原则,扣缴义务人设定目的是为了源泉控管,减少征纳成本。第二部分为税收扣缴法律关系和税收扣缴义务人法律地位。首先对税收扣缴法律关系的理论基础进行了简明的阐释,税收法律关系是“两个层面三方主体间的四重法律关系”,“税收之债”的理论采纳刘剑文的“分层面关系说”,为下文的论述提供理论来源,得出扣缴义务人与征税机关之间是公法上的债务关系,扣缴义务人和纳税人之间更倾向于公法上的债务关系的结论。其次对扣缴义务人的法律地位进行了论述,在对现有理论界相关义务主体说、纳税主体说、代行说、独立法律主体分段双向法律关系说和行政组织之上的新的类型等多种观点综述的基础上,结合现有相关法律的具体规定以及实践,认为扣缴义务人应归属于纳税主体。最后对扣缴义务人在税法关系中法律地位的具体体现即权利、义务和责任进行了辨析。其一对扣缴义务人在税法上权利的具体规定进行了归纳和辨析,尤其对代扣手续费条款,延期缴纳税款,减免退税条款进行了辨析。其二对扣缴义务人在税法上义务的具体规定进行了归纳和辨析,侧重对填发义务和及时报告义务进行了辩析。其三对扣缴义务人在税法上责任的具体规定进行了归纳和辨析,侧重对扣缴义务人未履行解缴税款义务的税收法律责任从是否定性为偷税、逃避缴纳税款行为主体进行了分析,认为鉴于扣缴义务人与纳税人的区别,应对其偷税行为及逃避缴纳欠税行为予以新的表述,更为恰当。对扣缴义务人未履行代扣代收税款的税收责任从税务机关进行追缴、是否加收滞纳金和是否以过错主观要件进行了分析,结合国家税务总局的行政解释,认为此法条应该进一步修改完善,不应将税款的真正负担者纳税人排除在外。第三部分为税收扣缴义务人制度的完善。首先提出应完善扣缴义务人相关法律规定,涉及到明确手续费支付比率,对每类扣缴义务人应取得的手续费予以法律规定;明确填发义务规定,提高代扣代收凭证在征管实践中的重要性;明确扣缴义务人未履行代扣代收时应承担的法律责任;明确扣缴义务人与纳税人相同违法税收行为的不同定性。其次应完善税收行政解释制度,完善税收行政解释的合法性,建立科学统一的法律体系;完善税收行政解释的形式,便于明辨其法律效力;完善税收行政解释的合理性。最后应协调好税收扣缴制度和纳税人自行申报制度的关系,将扣缴制度与自行申报制度有机结合,推行信誉体系的建立,借鉴日本国家的蓝色申报制度,提高扣缴义务人的积极性以及纳税人的纳税意识,最大限度保证扣缴义务人制度发挥其价值。更多还原

【Abstract】 The withholding agent system is formulated for controlling and managing source and reducing collection and management costs, but the implementation of the system should guarantee various rights of the taxpayer to the greatest extent and carry on their obligation to pay tax while offering due legal status to the withholding agent.There are three parts in this thesis, expounding the withholding agent system.The first part is about definition and type of the withholding agent, which, in the first place, defines its concept, to put it exactly, the withholding agent refers to unit and individual who are taking responsibility for checking off and paying, collecting and paying taxes regarding to laws and administrative regulations, comprehensively differentiating and analyzing the withholding agent and taxpayer, tax-paying guarantee, checking-off agent and tax agent which are easily confuse in practices. Furthermore, property of the taxpayer and its statutory, paid characteristics and features related to relevance and bidirectional checking-off and paying taxes are induced. Finally, several main withholding agents set in tax substantive law are analyzed, making sure that the withholding agent should strictly abide by tax legal prescription principle, and the purpose for the withholding agent is to control and manage source, reduce costs of imposing and paying taxes.The second part is about legal relation of tax withholding and legal status of the withholding agent, which, in the first place, briefly illustrates rationale of the legal relation of tax withholding, to put it simply, tax legal relation is the quadruple legal relation of trilateral subjects of two levels, theory of debt of taxes adopts level relation theory of Liu Jianwen, offering resource to the following statement, resulting that the withholding agent and taxation authority is reliably related in common law, and the same is truer of that between the withholding agent and taxpayer. Furthermore, legal status of the withholding agent is also illustrated, which regards that the withholding agent should belong to taxpaying body based on various general summaries of new types of related duty subject, taxpaying body theory, action behalf theory, sole legal subject subsection bidirectional legal relation theory and administrative organization in current theory circle, combined with concrete regulations and practices of current laws, and finally differentiating and analyzing concrete reflections as right, obligation and responsibility of legal status of the withholding agent in taxation relationship. On one hand, the author induces and analyzes concrete right provisions of the withholding agent in taxation, especially in provisions of checking off commission charges, and differentiating and analyzing clauses of deferred payment, tax cuts and rebates. On the other hand, concrete obligation provisions of the withholding agent in taxation are induced and analyzed, differentiating and analyzing obligation of preparation and issuing and timely importing stressfully. Finally, concrete responsibility provisions of the withholding agent in taxation are differentiated and analyzed, stressing on whether tax legal responsibility of the withholding agent who doesn’t carry on paying taxes is defined as tax evasion and tax avoidance, and regard that it is more suitable to newly state difference between the withholding agent and the taxpayer, tax evasion and tax avoidance. Furthermore, the author analyzes that tax responsibility of the withholding agent who doesn’t carry on withholding and collecting taxes presses for payment afterwards from the tax agent, whether late fee is charged and whether subjective key components are missed, and think that this legal provision should be further revised and perfected, and real taxpayer should not be excluded.The third part is about perfecting the withholding agent system, which firstly puts forward related laws and regulation to perfect the withholding agent, refers to exact commission payout ratio, formulates legal commissions of each kind of withholding agent, confirming preparing and issuing provisions and improving importance of withholding and collecting certificate in collection and management practices; additionally, it confirms legal responsibility of the withholding agent who doesn’t carry on withholding and collecting taxes and different definition of same criminal tax behavior between the withholding agent and taxpayer. Furthermore, administrative tax explanation system and its validity should be perfected, building scientific and united legal system; perfecting form of administrative tax explanation so as to clear its legal validity and perfect rationality of it. In the end, the withholding system and relation of the voluntary reporting system of the taxpayer should be coordinated, building of the credit system should be pushed forward combined the withholding system with the voluntary system; positivity of the withholding agent should be raised through drawing lessons from blue reporting consciousness of the taxpayer, guaranteeing that value of the withholding agent system can be binged into play to the greatest extent.更多还原