海关行政处罚中“漏缴税款”之法律解释学研究

“漏缴税款”是海关行政处罚中较有争议的一个的问题,对该词的不同理解,会导致海关行政处罚结果的天壤之别.通过法律解释学中文义解释、逻辑解释、目的解释、系统解释四种主要解释方法对该词进行分析,可发现“漏缴税款”的字面含义为“税款有流失”,不包括“税款可能流失”的风险,且其他法律、行政法规对“漏缴税款”（漏税）均以“税款有流失”为认定标准,海关“涉税”违法行为处罚条款的设定也是以确保海关正常履行征税职责为目的,故海关行政处罚中的“漏缴税款”应理解为“税款实际流失”.

The Study of Tax Evasion in Customs Administrative Penalty by Jurisprudential Hermeneutics

‘Tax evasion＇ is a controversial issue in Customs administrative penal- ty. Different interpretations of this term bring about dramatically different consequences of Customs administrative penalty. The hermeneutic analysis of the term from the aspects of lit- eral, logic, purpose and systematic interpretation indicates that the literal meaning of ＇tax e- vasion＇ includes ＇loss of revenue＇, excluding the risk of ＇possible loss of revenue＇ ~ Meanwhile, in other rules and regulations, the ＇actual loss of revenue＇ is deemed as the criterion of determining the ＇tax evasion＇ . The Customs regulations on penalties imposed on ＇fiscal＇ frauds are also set to ensure that Customs can properly perform the duties of revenue collection. Thus, the ＇tax evasion＇ in the Customs administrative penalty shall be interpreted as the ＇actual loss of revenue＇ .