Research On The Imputation Principle Of Tax Administrative Punishment

There has been no shortage of discussions on the principle of attribution in the field of administrative law.In recent years,the concept of administrative law enforcement is undergoing a transformation from management to governance,and this topic has been discussed more widely in academic circles.The revision of the new Administrative Punishment Law introduced the subjective fault clause,which responded to the concerns of the academic community.A series of institutional adjustments indicated that punishment should be a means rather than an end.As a special field of administrative punishment,tax administrative punishment is not only to maintain the order of tax collection and management,but also to protect the exercise of the state’s tax right.Tax administrative penalties are adjusted by the Administrative Penalty Law and the Tax Collection and Administration Law.The adjustment of the Administrative Penalty Law provides the institutional prerequisite for the application of subjective faults in the field of tax administrative penalties.The"Tax Collection and Administration Law" does not stipulate the subjective elements of tax administrative violations,so that in practice,tax authorities adopt objective attribution for the consideration of law enforcement efficiency,and do not investigate the subjective fault of taxpayers,"one size fits all" "The punishment method is difficult to achieve a fair and just effect.Not only that,it is difficult for the judicial practitioners to form a unified judicial discretion standard for the subjective and objective imputation of tax administrative penalties,which increases the cost of taxpayers’ rights protection and further intensifies the contradiction between the two tax collectors.Objective imputation is a violation of many principles in administrative punishment,and it is the general trend to adopt subjective imputation.How to implement subjective fault clauses in the field of tax administrative penalties and build a subjective attribution system deserves further study.The full text is divided into four chapters.The first chapter aims to sort out the theoretical basis of the principle of attribution of tax administrative punishment and the mainstream views in the academic circle.On the basis of clarifying the constituent elements of tax administrative punishment and the elements of tax liability,the principle of attribution of tax administrative punishment is further explored.The principle of imputation can be divided into "moral responsibility theory" and "social responsibility theory",the former is based on subjective imputation,while the latter focuses on objective imputation.Tax authorities prefer the theory of social responsibility,and adhere to objective attribution in the practice of tax punishment,while the theory of the principle of attribution of tax administrative punishment is now the mainstream view of subjective attribution.The second chapter analyzes the status quo of the objective attribution of tax administrative punishment and examines the objective attribution.It mainly starts with the analysis of legislative practice and tax law enforcement,supplemented by tax judicial cases with greater influence.The legal liability clause does not mention the current legislative status of the subjective state,and the ambiguity of the legislation leads to different understandings by tax authorities and taxpayers based on the positions of various parties.The focus of the disputes between the parties mainly focuses on whether the subjective aspect is the constituent element of tax administrative violations,how to allocate the burden of proof,the connotation of subjective fault and how to identify it.Objective imputation no longer conforms to the concept of public service in modern administrative law,and does not meet the inherent requirements of the principle of equal punishment.The third chapter aims to clarify the necessity of establishing subjective attribution.On the one hand,it conforms to the revision of the "Administrative Punishment Law",which conforms to the transition of the concept of administrative punishment from management to governance,and achieves a punishment effect equivalent to excessive punishment.On the other hand,it is also in line with the change of tax administration from treasuryism to taxpayerism,and protects the rights and interests of taxpayers by prudently exercising the right to impose tax penalties.In addition to the necessity at the macro level,the establishment of subjective attribution can also rationalize the internal logic of the provisions and better connect tax administrative penalties and penalties.The fourth chapter constructs the frame of subjective imputation system from three dimensions.First of all,the concept should adhere to subjective attribution and strictly limit the application of the presumption of fault.Civil law countries and regions generally apply the principle of subjective attribution and form rich practical experience.The principle of presumption of fault actually makes a presumption against the taxpayer when in doubt,and assigns the burden of proof of subjective fault to the taxpayer.Secondly,in terms of standards,the difficulty of application is clarified one by one,the connotation of subjective fault is clarified,and intentional and negligent are distinguished;the judgment of subjective fault adopts objective standards,starting from objective evidence,and making judgments on the taxpayer’s subjectivity according to the rules of thumb;in terms of the burden of proof,subject to the principle of the tax authority,with the exception of the inversion of the burden of proof.Finally,follow the principle of taxation law and implement subjective attribution in the system,not only in terms of top-level design,but also standardize the evidence investigation of tax administrative penalties.