纳税人诉权保障之悖论破解——以中德比较为视角-《集美大学学报》（哲社版）

文章信息/Info

Title:: Resolving the Paradox of the Protection of Taxpayers’ Action Right:A China-Germany Comparative Perspective

Author(s):: CHI Shengqing; Sanming Municipal Tax Association,Sanming 365000,China

Keywords:: protection of taxpayer’s right of action; paradox of justice and efficiency; procedural convergence; administrative self-restraint

摘要:: 纳税人诉权保障的公正与效率悖论，产生于税既是无对待给付又是实现财政目的最重要手段的双重属性，前者要求公正为其正当性的唯一来源，后者要求其最大限度地降低征税成本，两者此消彼长。中德比较研究表明，悖论破解的前提在于税务行政救济、司法救济和立法救济三大救济程序相互衔接，形成相互借力、相互支撑的有机整体，关键在于确保法制与裁判实现双重统一，行政复议主渠道作用的发挥则是悖论破解成果的自然呈现。完善我国纳税人诉权保障制度，应当在全面盘活现有救济制度资源的基础上，建立税务法规、税务规章合宪性与合法性问题的双重预审机制，弥补司法救济与立法救济之间程序衔接的短板，同时统一税务行政诉讼级别管辖和税务行政复议管辖制度。

Abstract:: The paradox of justice and efficiency in the protection of taxpayer’s right of action emerges from the dual nature of taxation,which is both non-quid-pro-quo pecuniary obligation in public law and the most critical instrument for achieving fiscal objectives.The former demands justice as the sole source of its legitimacy,while the latter requires minimizing the costs of tax collection,creating a situation of mutual exclusivity.Comparative studies between China and Germany reveal that resolving this paradox hinges on the interplay and synergy among three major relief procedures,forming an organic whole that reinforces and supports each other.The crux lies in ensuring the dual unity of legal systems and judgement.The pivotal role of administrative reconsideration as the primary channel is an organic outcome of resolving the paradox.To refine China’s system for safeguarding taxpayers’ right of action,it is imperative to fully activate existing relief system resources,establish a dual pre-examintation mechanism for the constitutionality and legality of tax regulations and tax rules,bridge the procedural gap between judicial and legislative relief,and concurrently unify the jurisdictional systems of tax administrative litigation and tax administrative reconsideration.