| 摘要: |
| 税务和解作为一种新兴的税务制度,正以其独特的价值和积极的作用,在税法领域发挥着越来越重要的作用。引入税务和解,是现实的需要,更是历史的必然选择。然而,中国现实的征管环境无法为税务和解的落地生根提供优良土壤。为了弥合制度和现实的缝隙,必须从稽征经济性、征纳关系、纳税人权益保障等方面证成税务和解的必要性,多角度检视其适用的环境,破解其面临的现实困境,从外围扫清税务和解适用的障碍。 |
| 关键词: 税务和解 正当性 环境检视 |
| DOI： |
| 分类号:D922.22 |
| 基金项目:武汉大学和黄石地方税务局合作课题(250000568) |
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| The Justification and Environmental Review of the Application of Tax Reconciliation |
|
GU Derui
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(Law School, Wuhan University,Wuhan,Hubei 430072,China)
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| Abstract: |
| As a new tax system, tax reconciliation with its unique value and positive role is playing an increasingly important role in the field of tax law. Its introduction is not only the need of reality, but also the inevitable choice of history. However, in reality, the collection environment cannot provide good conditions for its application. In order to eliminate the gap between system and reality, we must justify the necessity of tax reconciliation by efficient levy, relationship between tax authority and taxpayers, guarantee of taxpayers rights and interests, and so on. We should also review its applicable environment from different angles and break the reality dilemma, and then remove the barrier to its application from the outside. |
| Key words: tax reconciliation legitimacy environmental review |
