论法院裁判在税务行政执法中的效力

依据我国的立法与司法实践,生效的法院裁判的效力对诉讼当事人有当然效力,这就是通常所说的法院裁判效力的相对性特征。在理论与实务中,虽然也承认法院裁判的社会效力,但对法院裁判的这种对外效力如何实现,以及在什么范围内实现都存在很大的争议,甚至被忽略。因此,在税务行政执法中,当税务机关非为诉讼当事人,而法院裁判的内容却涉及课税要素或对税收债权的实现产生影响时,则应该对这一相对性规则进行适度扩张,明确其对税务机关的约束力。只有这样,才能维护司法的权威,并保护纳税主体的权利。

Adjudication's Effect on Tax Authority's Execution

In accordance with China's legislative and judicial practice, the effective adjudication is definitely bound to the litigant parties, which is generally considered as the privity character of adjudication effect. Although the adjudication′s external effect has been acknowledged, its implementing manners and scopes are ambiguous, sometimes this kind of effect is even ignored. Therefore, when adjudication concerns the elements of tax payment or influences the realization of its obligatory right and the tax authority is none of the litigant parties, the privity principle should be extended and the adjudication should be bound to the tax authority. Thus, the judicial authority can be maintained and the taxpayers′ rights and benefits can be protected. Meanwhile, in order to demonstrate the necessity of the extension of adjudication effect, this dissertation includes two examples.