西安铁路运输法院 行政裁定书 (2019)陕7102行初3293号 原告西安市含光物业总公司，住所地西安市风城一路九号。法定代表人孙汉明，经理。委托代理人刘流，北京市盈科（西安）律师事务所律师。委托代理人胡羚敏，北京市盈科（西安）律师事务所律师。被告西安市人力资源和社会保障局，住所地西安市城八路109号。法定代表人杨庆，副局长。原告西安市含光物业总公司诉被告西安市人力资源和社会保障局（以下简称“市人社局”）社会保障其他行政行为一案，本院受理后，依法进行了审理，本案现已审理终结。原告诉称，《移送函》的内容认定事实存在错误，应当被撤销。杨四新与原告之间的劳动关系及其存续期间未经确认，被告认定原告欠缴杨四新社会保险费属于对事实的认定错误。杨四新并未取得确认“其与原告存在劳动关系”的任何仲裁裁决或法院判决。被告《移送函》中所列裁决书、判决书、裁定书等均未认定原告与杨四新之间存在劳动关系，更没有认定原告与杨四新存在劳动关系的期间或时间段，杨四新从未在原告处进行工作。在此情况下，被告依据杨四新的投诉认定原告存在违法行为，应当补缴社保以及确定了欠缴的期间均属于对事实的认定错误、《移送函》的作出严重违反了法定程序，应予撤销。被告未告知其认定原告存在违法行为并应补缴社会保险费用的依据与理由，也未给予原告陈述申辩的权利，严重违反了法定程序。根据《西安市行政程序规定》第六条之规定，行政机关实施行政行为，可能影响公民、法人或者其他组织合法权益的，除法律规定的特别情况外，应当事前向其告知，说明作出行政行为的依据和理由，并听取其陈述和申辩。被告虽然向原告送达了《移送函》，但对于被告如何认定原告与杨四新之间存在劳动关系、原告应缴纳的社会保险费用如何计算，被告均未向原告说明依据及理由，也未给予原告陈述申辩的权利，其《移送函》严重违反了法定程序。由于养老、失业、工伤保险均以用人单位职工工资总额为基数进行计算，被告未向原告告知其计算社会保险费用的方式，可能存在超额计算的情形，对原告的合法权益以及程序性权利构成了侵害。综上所述，被告作出的《移送函》认定事实错误，严重违反法定程序，应当予以撤销。为维护原告的合法权益，现提起行政诉讼，请求：1.请求撤销被告西安市人力资源和社会保障局作出的市人社函【2019】161号《关于移送西安市含光物业总公司社会保险违法案件的函》(以下简称《移送函》)；2.本案诉讼费用由被告承担。被告市人社局辩称，一、案件办理过程：2017年6月26日，西安市未央区劳动人事争议仲裁委员会裁决西安市含光物业总公司为杨四新补缴劳动关系存续时期间的养老、医疗、工伤、失业、生育等五项社会保险(未劳人仲裁字【2017】364号)。裁决后，西安市含光物业总公司一直未履行仲裁委裁决书。2019年1月15日，人社局劳动保障监察支队(以下简称监察支队)收到杨四新反映西安市含光物业总公司欠缴社会保险费的投诉。《社会保险费申报缴纳管理规定》第三条规定，“社会保险经办机构负责社会保险费申报、核定等工作”。由于西安含光物业总公司的社会保险经办机构为西安经济技术开发区社会保障基金管理中心(以下简称经开社保中心)，2019年3月6日，监察支队将案卷相关资料移送经开社保中心，请求经开社保中心核算西安市含光物业总公司欠缴杨四新的各项社会保险费金额。2019年3月7日经开社保中心将核算结果回复监察支队。2019年3月29日，我局向西安市税务局发函移送了本案相关材料，请市税务局对西安市含光物业总公司欠缴杨四新的养老、失业、工伤等社会保险费依法追缴。目前被告尚未收到西安市税务局关于追缴情况的回函。二、被告向市税务局发出的《关于移送西安市含光物业总公司社会保险违法案件的函》不属于可以提起行政诉讼的具体行政行为。在本案中，被告是社会保险行政部门，经开社保中心是社会保险经办机构，西安市税务局是社会保险费征收机构，《社会保险法》第六十三条规定，用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或补足。《社会保险法》第八十二条第二款规定“社会保险行政部门、卫生行政部门、社会保险经办机构、社会保险费征收机构和财政部门、审计机关对属于本部门、本机构职责范围内的举报、投诉，应当依法处理;对不属于本部门、本机构职责范围内的，应当书面通知并移交有权处理的部门、机构处理。有权处理的部门、机构应当及时处理，不得推诿。”在经开社保中心核算完各项社会保险的欠费金额后，被告于3月29日，根据《社会保险法》六十三条、第八十二条的规定，将案件材料移交社会保险费征收机构西安市税务局依法征收。《最高人民法院关于适用〈中华人民共和国行政诉讼法〉的解释》(法释【2018】1号)第一条第二款明确规定了不属于人民法院行政诉讼的受案范围，其中包含第五项行政机关作出的不产生外部法律效力的行为和第九项行政机关针对信访事项作出的登记、受理、交办、转送、复查复核意见等行为。被告向西安市税务局发出的《关于移送西安市含光物业总公司社会保险违法案件的函》是被告与市税务局两个行政单位之间的正常公文往来，不属于可以提起行政诉讼的具体行政行为。同时，被告向西安市税务局发函移送案件，是严格履行《社会保险法》赋予我局的法定职权。原告对《移送函》不服曾向西安市人民政府申请行政复议，西安市人民政府经审理驳回了原告的复议请求。2019年4月17日，原告向西安市人民政府提交行政复议申请，申请撇销被告作出的《移送函》(市人社函【2019】161号)。经审理，西安市人民政府作出行政复议决定书(市政复决字【2019】191号)驳回了申请人的复议请求。综上所述，被告向西安市税务局发出的《关于移送西安市含光物业总公司社会保险违法案件的函》是两个行政单位之间的正常公文往来，不属于可以提起行政诉讼的具体行政行为，请求贵院依法驳回原告的诉讼请求。经审理查明，2017年6月26日，西安市未央区劳动人事争议仲裁委员会裁决西安市含光物业总公司为杨四新补缴劳动关系存续时期间的养老、医疗、工伤、失业、生育等五项社会保险(未劳人仲裁字【2017】364号)。裁决后，西安市含光物业总公司一直未履行仲裁委裁决书。2019年1月15日，杨四新向西安市人力资源和社会保障局劳动保障监察支队投诉西安市含光物业总公司欠缴社会保险费。由于西安市含光物业总公司的社会保险经办机构为西安经济技术开发区社会保障基金管理中心(以下简称经开社保中心)，2019年3月6日，市人社局将案卷移送经开社保中心，请求经开社保中心核算西安市含光物业总公司欠缴杨四新的各项社会保险费金额。2019年3月7日经开社保中心将核算结果回复市人社局。2019年3月29日，市人社局向西安市税务局发出《关于移送西安市含光物业总公司社会保险违法案件的函》及相关材料，请市税务局对西安市含光物业总公司欠缴杨四新的养老、失业、工伤等社会保险费依法追缴。至今市人社局未收到西安市税务局关于追缴情况的回函。原告认为被告市人社局作出的《关于移送西安市含光物业总公司社会保险违法案件的函》侵犯了其合法权益，故诉至本院。另查，1.2019年8月13日国家税务总局西安经济技术开发区税务局对原告作出了社会保险费征收决定。2.涉案的《移送函》为原告在西安市经济开发区税务局查阅资料复印所得。本院认为，本案的争议焦点是被告市人社局作出的涉案《移送函》是否属于行政诉讼的受案范围。《最高人民法院关于适用的解释》第一条规定：“……下列行为不属于人民法院行政诉讼的受案范围：……（十）对公民、法人或者其他组织权利义务不产生实际影响的行为。”《中华人民共和国行政诉讼法》第四十九条规定：“提起诉讼应当符合下列条件：……（四）属于人民法院受案范围和受诉人民法院管辖。”《最高人民法院关于适用的解释》第六十九条规定：“有下列情形之一，已经立案的，应当裁定驳回起诉：（一）不符合行政诉讼法第四十九条规定的；……”。《社会保险法》第六十三条规定，用人单位未按时足额缴纳社会保险费的，由社会保险费征收机构责令限期缴纳或补足。《社会保险法》第八十二条第二款规定“社会保险行政部门、卫生行政部门、社会保险经办机构、社会保险费征收机构和财政部门、审计机关对属于本部门、本机构职责范围内的举报、投诉，应当依法处理;对不属于本部门、本机构职责范围内的，应当书面通知并移交有权处理的部门、机构处理。有权处理的部门、机构应当及时处理，不得推诿。”本案中，被告市人社局收到杨四新的投诉后，依据《社会保险法》的规定，对不属于其职责范围内的投诉，书面通知并移交有权处理的机构西安市税务局处理，向西安市税务局发出涉案《移送函》，请市税务局对西安市含光物业总公司欠缴杨四新的养老、失业、工伤等社会保险费依法追缴，涉案《移送函》是被告与市税务局两个行政单位之间的正常公文往来，属于内部行政行为，不属于可以提起行政诉讼的具体行政行为。同时，该《移送函》是被告处理杨四新投诉的内部过程性环节，并未对原告进行送达，原告是在西安经济技术开发区税务局查阅复印获取的，该《移送函》并不具有对外的法律效力，对原告的权利义务不产生实际影响，不属于行政诉讼的受案范围。综上，原告的起诉不符合行政诉讼的受案范围，其起诉依法应予驳回。依照《中华人民共和国行政诉讼法》第四十九条第（四）项、《最高人民法院关于适用的解释》第一条第二款第（十）项、第六十九条第一款第（一）项之规定，裁定如下：驳回原告西安市含光物业总公司的起诉。案件受理费50元，退还原告西安市含光物业总公司。如不服本判决，可在判决书送达之日起十日内，向本院递交上诉状，并按对方当事人的人数提出副本，上诉于西安铁路运输中级法院。                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                审  判  长   翟汉卿                           审  判  员   张成金                           审  判  员   唐颖杰                         二〇一九年十二月十三日                           书  记  员     卢晓蕊1