【作者】 倪维；

【导师】 符启林；

【作者基本信息】 中国政法大学 ， 经济法， 2008， 博士

【摘要】 税务约谈已实际被我国各地税务机关先后运行多年,并作为一种新的征管方法予以大范围推广,成效显著。然而,作为一个新的工作方法,税务约谈立法层级低、条款相对原则而缺乏可操作性、缺乏明确法律定位……等问题影响了征纳双方的权益,有待解决。针对于此,参照境外国家和地区有关税务约谈学理及实务经验,对其正当法律程序的建立是一个有效的解决方式。本文通过理论和学说来探讨税收法上究竟有无约谈或和解制度适用的可能及其适用要件,即,先在法理上探讨税收法上和解契约形式及内容的容许性,再论税务约谈与和解契约的关系。税收法律关系由传统的“权力”关系演变为今日在实体上具有“债权债务”关系,似不应排斥税收行政上使用和解契约。然而,囿于税收法律主义与税收公平主义,传统学说认为税收法上绝对不容许征纳双方和解。直至1925年,德国帝国财务法院判例中,认为有关课税事实不明确下之和解,因不涉及税收法律主义与税收公平主义,故允许征纳双方和解。嗣后,1984年德国联邦财务法院据此发展“课税事实之相互协议”理论,德国与台湾地区学说亦深受其影响。随著对契约精神的认同、现代行政法学的变迁及依法治税中法律原则的重新界定等,对法律不明确时,亦可产生缔结和解契约之学说。换言之,符合和解契约要件时,税务行政与税务诉讼中皆可达成和解。本文承认税法上有容许和解契约的空间,针就有关课税事实或法律系不明确之非常态、特殊案件,依据职权调查结果,仍无法查明或所费过巨,难以查明时,税务机关可与纳税人达成有拘束力的和解契约。然而,和解契约并非约谈,约谈仅为和解契约的先行程序,进入约谈的税务案件并不必然具有和解契约性质,亦即,税务约谈的结果在符合和解契约要件时可能是具拘束力的和解契约,否则,则是基于信赖保护原则的一种协议。基于纳税人的权益保障,纳税人在税务约谈中的行为将会产生的结果,应先由税务机关告知。本文针对税务约谈的程序及效力,如约谈请求权、推计课税、罚款增减、协力义务、举证责任、信赖保护、非正式协商性行为等等,以税务机关的实际运用为基础做了进一步研究。为避免税务约谈流于滥用,损害纳税人的权益,在约谈程序中的告知义务有举足轻重的作用。不少国家和地区税收实务上采用约谈制度,并各具特点:美国的约谈制度具有巨细糜遗的法律规定并重视正当法律程序的优点、台湾地区已运作二十余年的税务约谈则一直因模棱两可的定性不足而造成征纳双方两不利的窘境、香港地区在税务约谈有著很好的差异性量化管理标准,皆为我国约谈制度法治化,提供了有价值的参考。税收与人民息息相关,实在有必要在现有税务约谈基础上,引进先进的学理观点,相容并蓄地藉由外国和地区有关税务约谈的实际运作,在实体立法与程序立法两方面,对我国的税务约谈加以制度化完善,更好地发挥我国税务约谈的效果。更多还原

【Abstract】 Offer in compromise has already been successively operated for many years by regional tax authorities of our country,and been used as a new and effective method of tax management.However,as a new work method, offer in compromise has the following shortcomings such as the legal authority is too low,the rules are mostly of principles which lack maneuverability and the legal situation is not clear……All these issues affect the interests of both the revenue and the taxpayers.In order to solve these problems,we should refer to the academy and practice of offer in compromise under countries and areas outside China to establish an effective solution mechanism.In this dissertation,I endeavor to explore whether offer in compromise has any possibility to be applied in taxation execution and if there exist any conditions of application.I first study the permissibility of compromise contract in formality and substance under tax law,and then research the relationship of offer in compromise and compromise contract.I suggest that with the development of that the tax law relation has turned into creditor-debtor relation from the traditional power relation,compromise contract seems to have room of application.However,restricted to the principle of statutory taxation and equitable taxation,traditional theory insists on not allowing compromise between taxation department and taxpayer.It was not until 1925 that the German Empire Financial Court ruled in a case that compromise under circumstances that the facts of taxation is vague is allowed for it did not deal with the principle of statutory taxation and equitable taxation.Afterwards,in 1984,the German Empire Financial Court developed a theory of contract of taxation facts, which deeply affected German and China Taiwan.Since then,there comes another theory about the possibility of conclusion of compromise contract where legal rules are vague.In other words,according to the conditions of compromise contract,compromise can be achieved under taxation administration and tax litigation.This dissertation concludes that there is room for compromise contract under tax law,and where the taxation facts are not clear and legal rules are not exact,the case is peculiar and the court cannot find out the result after investigation or the expenditure is too large,the taxation department may compile with the taxpayer and reach a compromise contract.However, compromise does not equate to offer in compromise.Offer in compromise is only a stage and precession procedure of reaching a compromise contract, and if the result of offer in compromise accord with the conditions of compromise contract,it has binding effect.Otherwise is an agreement based on the principle of good faith.Based on the protection of taxpayers’ rights and interests,the tax department must inform what effect taxpayers’ acts will incur.I research the procedure of offer in compromise,such as the claim of offer in compromise,putative taxation,amount change of forfeit,coordinating liability,onus propend,protect of trust,informal negotiation base on factual administration of tax department.In order to avoid that offer in compromise be abused and impair the interests of taxpayer,the liability of informing is important in the procedure of offer in compromise.Many countries and districts apply offer in compromise in practice which has the following characteristic:There are detailed rules about offer in compromise in the US and this institution has the merit of due legal procedure,so the Mainland of China can derive from these experiences contrasting with Taiwan’s experiences.Taxation is closely linked with the people,it is necessary to introduce advanced theory and practice of substantial law and procedure law into China to consummate China’s offer in compromise of taxation.更多还原