南京国民政府时期行政法院税捐类判决研究

发布时间：2018-06-14 18:00

本文选题：行政诉讼 + 行政法院　；参考：《中国社会科学院研究生院》2017年硕士论文

【摘要】：南京国民政府设立的行政法院是行政诉讼制度在近代中国的一次重要实践。行政法院判决作为行政审判的具体成果,对分析、评判行政诉讼制度的现实运行具有重要意义。行政法院有着相对系统、完善的组织结构,对评事任职也有较为完善的保障。在行政法院类案件的当事人中,税捐类判决中的原告以自然人为绝大多数,集中分布在河北、浙江、江苏等政治、经济活动较为频繁的地区,而税捐类判决的被告官署也以河北省政府、江苏省政府居多。税捐类案件有第三人参与审理的案件数量很少,行政法院对第三人的诉讼请求也有较为严格的认定。在行政诉讼过程中,当时的法律规范对起诉的期限、诉状的格式、诉讼费等有详尽的规定。税捐类案件的受理需满足中央或地方官署所作出的违法行政行为,符合诉愿、再诉愿的程序要求,人民受到损害等条件。行政法院审理税捐类案件采用书面审理、不告不理、职权主义、谁主张谁举证的原则。而在税捐类案件的判决中,行政法院支持原告部分或全部诉讼请求的机率非常小。在行政法院税捐类案件的法律依据方面,受抗日战争的影响,税收体制经历了多次变化,税捐类判决主要涉及的契税、土酒定额税、营业税、关税的征收依据也不断修正。南京国民政府虽致力于废除苛捐杂税,但收效甚微,行政法院在规范政府税收行为方面的作用也较为有限。行政法院在税捐类案件的判决中,主要以当时的税法规范为依据,但也在判决中引用宪法、判例、司法解释、习惯、行政命令等。总体而言,行政法院虽然受案数量较少,人民参与行政诉讼成本较高,但行政法院在限制行政权方面也切实发挥了一定的作用。具体到税捐类判决,尽管行政法院在废除苛捐杂税上的作用有限,但行政法院在判决中灵活处理法律规范,多元化适用依据,较为详实的说理论证,尽力在个案中监督行政权的依法行使。
[Abstract]:The administrative court set up by Nanjing National Government is an important practice of administrative litigation system in modern China. As a concrete result of administrative trial, the judgment of administrative court is of great significance to analyze and judge the actual operation of administrative litigation system. The administrative court has the relative system, the perfect organization structure, also has the relatively perfect safeguard to the appraisal service. In administrative court cases, the majority of the plaintiffs in tax judgments are natural, concentrated in areas such as Hebei, Zhejiang, and Jiangsu, where political and economic activities are relatively frequent. The tax judgment of the defendant also to Hebei Provincial Government, Jiangsu Provincial Government in the majority. There are few cases involving the third party in tax cases, and the Administrative Court has a more strict determination of the third party's claim. In the process of administrative litigation, the legal norms at that time have detailed provisions on the time limit of the lawsuit, the form of the petition, the costs of the lawsuit, etc. The acceptance of tax cases should satisfy the illegal administrative actions made by the central or local authorities, meet the procedural requirements of appeal, appeal again, and damage the people. The administrative court hears the tax case to adopt the written trial, does not tell to ignore, the authority doctrine, who advocates who the principle of proof. In tax cases, administrative courts have little chance of supporting some or all of the plaintiffs' claims. In the legal basis of tax cases in the administrative court, the tax system has undergone many changes under the influence of the War of Resistance against Japan. The contract tax, the tax quota tax, the business tax and the tariff collection basis of the tax judgment are also constantly amended. Although the Nanjing National Government devotes to abolishing exorbitant taxes, it has little effect, and the role of the Administrative Court in standardizing the government's tax behavior is also relatively limited. In the judgment of tax cases, the administrative court mainly bases on the norms of the tax law at that time, but also cites the constitution, the case law, the judicial interpretation, the custom, the administrative order and so on in the judgment. On the whole, although the number of administrative court cases is relatively small and the cost of people participating in administrative litigation is high, the administrative court has also played a certain role in restricting administrative power. In the case of tax judgments, although the role of the Administrative Court in abolishing exorbitant taxes is limited, the Administrative Court flexibly deals with the legal norms in the judgment, applies the legal norms in a diversified manner, and has more detailed reasoning and argumentation. Try to supervise the exercise of administrative power according to law in individual cases.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D929

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