扣缴义务人责任研究：类型化与反思

税法上扣缴义务人未完全履行扣缴义务，脱法扣缴行为随之产生，扣缴制度的立法目的成空，追究扣缴义务人责任是为必然。依现行税法规定，扣缴义务人不仅将视情况承担“补缴、追缴”，“限期改正、责令改正”、“刑事处罚”等主责任，而且需承担“滞纳金”，“罚款”或“滞纳金与罚款”等一并使用的从责任。责任形态的复杂性和现行税法的诸多缺陷，导致扣缴义务人责任实务运用极为混乱。要想从源头上解决此问题，必须对扣缴义务人责任进行多维定性，以扣缴义务人基本权利的行使作为扣缴制度财政目的的边界，以财政目的的实现作为扣缴义务人义务履行、权利行使的边界。

The Type and Reflection of Withholding Agent Responsibility

The withholding agent fails to perform the complete withholding obligation, which will result the illegal withholding behavior, the withholding agent is bound to bear the tax law re- sponsibility, but how to define the liability Elements isn＇t ease. The withholding agent will be the re- sponsibility of ＂back or pursue the tax payment＂, ＂collecting his behavior within a time limit＂, ＂criminal responsibility＂, and ＂late fees and fines＂, etc, once the imputation elements meet. The complex forms of responsibility lead to its multidimensional qualitative, combined with many defi- ciencies of the current tax law, give birth to the illegal withholding behavior. We believe that the ex- ercise of withholding agent＇s fundamental rights can be used as the border withholding system for fis- cal purposes, at the same time, the fulfilling of financial goal may be the boundary of withholding agent＇s fundamental rights.