暨南学报(哲学社会科学版)

作者：刘志鑫

单位：中国社会科学院法学研究所助理研究员。

关键词：税务诉讼,税收法定,税务机关的优越地位,德国财政法院

基金：中国博士后科学基金资助项目“中国地方财政关系与国家公民税收关系的交叉分析”;国家社科基金后期资助项目“隐形的网络:社会系统中的法律”(批准号:18FFX010)。

税务诉讼是一种特殊的行政诉讼,本应发挥保障纳税人权利的重要作用,在我国却长期疲软停滞。既有研究多肯定德国财税诉讼制度的发达成熟,但将专门的财政法院制度视为关键因素,而未能把握其中深层原因:第一,税务诉讼制度需要坚实的宪法基础和配套制度;第二,唯有限制税务机关的优越地位,才能保障纳税人的权利,促进税务诉讼的发展。相较而言,税收法定原则在我国还有待落实,故税收领域还有“轻法律、重通告”的现象,则税务机关还将长期处于优越地位。这导致税务诉讼既不利于纳税人,也不利于法官,而有利于税务机关。只有夯实税收法定,消解税务机关的优越地位,才能实现税务诉讼的“活性化”。"/>template{display:none;}.mag-rich-xref-fn { cursor: pointer;}//长视频$(document).ready(function(){if($("#showLongArticleVideo") && $("#showLongArticleVideo").length && $("#showLongArticleVideo").length>0){mag_ajax_update({ele_id:'showLongArticleVideo',url:mag_currentQikanUrl() + "/CN/article/showLongArticleVideo.do?id="+$("#articleId").val()});}});$(document).ready(function(){window.metaData = {"journal":{"issn":"1000-5072","qiKanMingCheng_CN":"暨南学报（哲学社会科学版）","id":2,"qiKanMingCheng_EN":"Jinan Journal"},"fundList_cn":["中国博士后科学基金资助项目“中国地方财政关系与国家公民税收关系的交叉分析”;国家社科基金后期资助项目“隐形的网络:社会系统中的法律”(批准号:18FFX010)。"],"article":{"keywordList_cn":["德国财政法院","税收法定","税务机关的优越地位","税务诉讼"],"juan":"42","zhaiyao_cn":"税务诉讼是一种特殊的行政诉讼,本应发挥保障纳税人权利的重要作用,在我国却长期疲软停滞。既有研究多肯定德国财税诉讼制度的发达成熟,但将专门的财政法院制度视为关键因素,而未能把握其中深层原因:第一,税务诉讼制度需要坚实的宪法基础和配套制度;第二,唯有限制税务机关的优越地位,才能保障纳税人的权利,促进税务诉讼的发展。相较而言,税收法定原则在我国还有待落实,故税收领域还有“轻法律、重通告”的现象,则税务机关还将长期处于优越地位。这导致税务诉讼既不利于纳税人,也不利于法官,而有利于税务机关。只有夯实税收法定,消解税务机关的优越地位,才能实现税务诉讼的“活性化”。","endNoteUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/article/getTxtFile.do?fileType=EndNote&id=6405","reference":"","bibtexUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=BibTeX&id=6405","abstractUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020/V42/I5/48","qi":"5","id":6405,"nian":2020,"bianHao":"2020-5-48","zuoZheEn_L":"LIU Zhixin","juanUrl_en":"https://jnxb.jnu.edu.cn/skb/EN/Y2020","shouCiFaBuRiQi":"2020-09-23","qiShiYe":"48","qiUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/Y2020/V42/I5","lanMu_cn":"法学","pdfSize":"776","zuoZhe_CN":"刘志鑫","risUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=Ris&id=6405","title_cn":"论中国税务诉讼的深层制约因素","jieShuYe":"60","keywordList_en":["German Fiscal Court","law-based taxation","superior status of the tax authorities","tax proceeding"],"endNoteUrl_cn":"https://jnxb.jnu.edu.cn/skb/CN/article/getTxtFile.do?fileType=EndNote&id=6405","zhaiyao_en":"Tax proceeding, a special type of administrative litigation, is supposed to play an important role in safeguarding the rights of taxpayers, but has been weak and stagnant for a long time in China. 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来源：2020年第5期

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