税务处理与税务处罚关系的法律性质——基于裁判分歧的分析与展开

税务处理决定与税务处罚决定的关系问题引发了实践与理论的诸多争议.在司法实践中,不同裁判观点长期并立不利于税务执法标准的统一和税务管理秩序的维护,凸显了厘清争议的必要性.税收征罚关系应当符合税收征管构成要件、遵循行政诉讼审理原则以及契合差异化证明标准,从而确立了征罚关系绝对独立观点的合法性.征罚关系绝对独立观点认为,税务...

The Legal Nature of the Relationship between Tax Treatment and Tax Punishment--The Analysis and Development Based on the Differences on Judgments

The relationship between the tax treatment decision and the tax penalty decision has caused many disputes in practice and theory.In judicial practice,the long-term juxtaposition of different opinions on judgments is not conducive to the unification of tax law enforcement standards and the maintenance of tax management order.Therefore,it is necessary to clarify these disputes.The relationship of tax collection and punishment should satisfy the constituent elements of tax collection and management.It should also follow the principles of adminis-trative litigation and accord with the differentiated certification standards.Thus,the legitimacy of the absolute independence of the relationship between taxation and punishment is established.In this absolute independence of the relationship between levy and punishment,the tax treatment decision and the tax penalty decision are mutually independent administrative actions,and there is no clear mutual binding force between them.Therefore,the illegal facts and the amount of recovery determined by them should not be consistent.Based on this,tax authorities,administrative bodies for reconsideration and people's courts should adjust law enforcement standards and trial standards accordingly to ensure that this view runs through the entire chain of tax dispute resolution.