比例原則視野下中國大陸《稅收徵管法》的修訂

Revision of the Tax Collection Administration Law from the Perspective of the Principle of Proportionality

中國大陸的《稅收徵管法》長期受到以稅收法定原則為中心的形式法治觀影響，不利於納稅人權利獲得實質性保護，亟需加強轉向「正在發生的事情」──實質法治觀。比例原則作為這種法治觀念的產物，早已脫離公法適用藩籬，逐漸涉入私法乃至溢出法學，內含源起於經濟學的成本收益分析框架，汲取形式法治觀的可取之處，契合稅收徵管法公私法交融性的特殊屬性，滿足數位經濟興起對稅務機關自由裁量權擴張的客觀要求，協調稅收徵管法內在多項基本原則之間的衝突，銜接稅務機關徵收行為和法院司法審查行為。反觀中國大陸現行有效的《稅收徵管法》，比例原則要素規定及其精神彰顯不足，引入《行政強制法》和《行政處罰法》中的相關單薄性規定則面臨著轉化和適用困境。未來中國大陸《稅收徵管法》修訂應當增加比例原則的一般性規定，並對一些條款按照比例原則進行改造。

The “Tax Collection Administration Law” of Chinese Mainland has long been influenced by the formal rule of law concept centered on the principle of legality of taxation, which is detrimental to the substantive protection of taxpayers’ rights. It is urgent to strengthen the shift to “what is happening” - the substantive rule of law concept. The principle of proportionality, as a product of this concept of rule of law, has long been separated from the application of public law and gradually involved in private law and even spillover law. It contains a cost-benefit analysis framework derived from economics, draws on the merits of the formal concept of rule of law, conforms to the special nature of the blend of public and private laws in tax collection administration law, and meets the objective requirements of the expansion of the tax authorities’ discretion with the development of the digital economy, coordinates the conflicts between various basic principles within the tax collection administration law and connects the collection behavior of tax authorities with the judicial review behavior of courts. Looking back at the current effective “Tax Collection Administration Law” of Chinese Mainland, the provisions on the elements of the principle of proportionality and their spirit are insufficient, and the introduction of relevant weak provisions in the “Administrative Compulsory Law” and “Administrative Penalty Law” is facing difficulties in transformation and application.In the future, the revision of the “Tax Collection Administration Law” of Chinese Mainland should add general provisions on the principle of proportionality, and reform some provisions in accordance with the principle of proportionality.