|
文章编号:1672-3104(2004)05-0589-04 |
|
限制欠税人出境的法律检讨 |
|
熊伟 |
|
(武汉大学税法研究中心,湖北武汉,430072) |
|
摘 要: 限制欠税人出境的目的在于保全税收。我国税法虽然确认了这项制度,但对限制出境构成要件的规定较为模糊,免责条件显得过于苛刻,行政裁量的标准也完全缺位,对公民自由可能造成不必要的侵害。因此,除了考虑国家税收的保全之外,也有必要从纳税人权利的角度,重新审视限制出境措施的合法性,并从程序和实体两个方面对其加以规范。 |
|
关键词: 欠税;限制出境;税收保全 |
|
|
|
Rethinking on the system of restricting taxpayers with tax debts going abroad |
|
XIONGWei |
|
(Tax Law Research Center of Wuhan University, Hubei 430072, China) |
|
Abstract: Restricting taxpayers who have due tax debt going abroad aims at preserving tax. However, if this measure is taken improperly, itwill harm citizen’s liberty. Except for safeguarding tax, it is necessary to review the legitimacy of this measure from the point of taxpayer s rights so as to improve the regulation fromsubstantive content and procedure respectively. |
|
Key words: due tax; restricting going abroad; tax preservation |
|
|
|