论税务稽查期限延长的法律控制——以吉林丰达有限公司案为例

田开友; 吴 恺

论税务稽查期限延长的法律控制——以吉林丰达有限公司案为例

引用本文：田开友,吴恺.论税务稽查期限延长的法律控制——以吉林丰达有限公司案为例[J].财经理论与实践,2023,(4):146-153

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作者	单位
田开友,吴恺	（常州大学史良法学院，江苏常州 213164）

中文摘要:我国现有税收法律规范对税务稽查期限延长次数与长度的规定存有法律漏洞。为避免因税务机关多次延长稽查期限导致纳税义务人承担多缴纳税款滞纳金等不利性后果而由此产生的诸多争议，在立法面上，税务稽查期限延长的次数和长度应予法律保留；在执法面上，税务机关延长稽查期限应接受由程序参与性、程序中立性、程序理性和程序及时性构成的正当行政程序之约束；在救济面上，应建立税务稽查期限不当延长的抵抗权制度、抗告诉讼制度以及税款滞纳金停止计算制度。

中文关键词:税务稽查期限核课期间抵抗权制度抗告诉讼制度

On the Legal Control of Extending the Tax Inspection Period—Take the Case Study of Jilin Fengda Co., Ltd., as an Example

Abstract:There are legal loopholes in our country's existing tax laws and regulations on the extension times and length of tax audit period. In order to fill these legal loopholes and avoid many disputes arising from the adverse consequences, such as the taxpayer bearing the overdue fine for paying more taxes due to the tax authorities extending the audit period for many times, in terms of legislation, the number and length of extension of tax audit period should be retained by law. In terms of law enforcement, the extension of the audit period by the tax authorities should be subject to the constraints of due administrative procedures composed of procedural participation, neutrality, rationality and timeliness. In terms of relief, we should establish the resistance system, the protest system and the system for stopping the calculation of tax overdue fine.

keywords:tax inspection period verification prescription resistance system protest system

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