| 源泉扣缴制度中税务机关追缴税款权力的立法评析 |
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| 引用本文： | 刘淼.源泉扣缴制度中税务机关追缴税款权力的立法评析[J].江西教育学院学报,2008,29(2):36-39. |
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| 作者姓名： | 刘淼 |
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| 作者单位： | 北京大学法学院,北京,100871 |
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| 摘 要： | 源泉扣缴制度赋予了税务机关要求纳税人所得支付人的代扣代缴义务。但义务的履行总会存在瑕疵的可能，为了维护国家税收管辖权，《企业所得税法》授予税务机关追缴税款的权力。文章在对该追缴税款权力的理论及实践价值予以肯定的同时，指出该权力在实际行使过程中可能出现的漏洞。
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| 关 键 词： | 源泉扣缴 追缴 其他收入支付人 |
| 文章编号： | 1005-3638(2008)02-0036-03 |
| 修稿时间： | 2008年1月4日 |
The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source |
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| LIU Miao.The Analysis of the Power of Pursuing the Tax Payment in the Rules of Deduction at Source[J].Journal of Jiangxi Institute of Education,2008,29(2):36-39. |
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| Authors: | LIU Miao |
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| Institution: | LIU Miao (School of Law, Peking University, Beijing 100871 ,China) |
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| Abstract: | The regulations of deduction at source authorize the Administration of Taxation to claim on withholding agents.Nevertheless,the withholding agents sometimes fulfill their withholding obligation imperfectly;therefore,the new tax law grants the tax authorities to pursue the tax payment to safeguard the national tax jurisdiction.The article analyzes the value of the power to pursue the tax payment,as well as tries to find the problems in the process of implementing the power. |
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| Keywords: | deduction at source pursuing tax payment other income payment |
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