納稅信用修復制度的理論解析與優化路徑

Theoretical Analysis and Optimal Path of the Tax Credit Restoration System

納稅信用修復制度允許失信納稅人在滿足一定條件後恢復正常納稅信用，契合納稅人權利保護、稅收效率提升、徵納秩序優化的法益目標。其基本原則是堅持失信懲罰與修復激勵、行為修復與信息修復、納稅人糾錯與政府認可的統一。當前我國納稅信用修復制度在立法方面位階較低且相關立法銜接不暢，在申請方面主體範圍偏小、實體條件較低且程序條件不明，在處理方面主體單一且期限規定、異議處理機制缺失，在結果公示方面程度偏低且自主解釋說明機制缺失，在監督方面對稅務機關的事中監督不力且對納稅人的事後監督缺失。因此，應完善納稅信用修復法律體系，健全納稅信用修復申請機制，規範納稅信用修復的處理機制與公示機制，加強對稅務機關的事中監督與對納稅人的事後監督，扭轉稅務機關與失信納稅人因失信懲罰而陷入的“雙輸”困境為“雙贏”狀態。

The tax credit restoration system is a system that allows the dishonest taxpayers to return to nor­mal tax credit after satisfying certain conditions. It is consistent with the legal interests of protecting the taxpay­ers ’ rights, improving the tax efficiency and optimizing the taxation order. We should persist in the unity of the punishment to the dishonest and the restoration incentive，behavioral restoration and informational restoration, error collection of the taxpayers and approval of the government. However, there are some defects in the tax credit restoration system. Its legislative level is too low and the relevant legislations are not coherent. Its scope o£ application is too narrow. The substantiality conditions of application are too low and the formality conditions are unknown. The managing subject is single and the system is lack of the deadline for management and the mechanism for objection handling. The level of publicity is too low and the lack of the self-explanation mecha­nism. The supervision to the tax authorities is not enough and the lack of the supervision to the restored. So we put forward some suggestions to reverse the situation of “double-losing” to “double-winning” for the tax author­ities and the dishonest taxpayers, which can better the tax credit restoration legal system, improving the appli­cation mechanism, standardizing the handling mechanism and publicity mechanism and strengthening the super­vision of the tax authorities in the event and the taxpayers after the event.