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Law \ Legal

与税局的“陈年旧账”何时了?——评某自然人股转案的追征期争议


作者:叶永青 肖颖 吴茜

在税企争议中,纳税人其实对“陈年旧账”的税款有一个到期可勾销的“盼头”,那就是《中华人民共和国税收征收管理法》(“《税收征管法》”)第五十二规定的税款追征期限。追征期关乎纳税人的合法权益与税务机关的追缴权力,但相关税收法律法规关于追征期的起算、止算与时限并非已达到完全明确的状态,因此在实践中时常会引发争议。

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