纳税营商环境优化与税收法治化变革——世界银行纳税营商环境指标不适用性反思  

Optimizing Tax Environment of Doing Business and Restructuring Tax Justice:Reflections on the Inapplicability of the World Bank Doing Business Tax Index

作　　者：许多奇 XU Duoqi(Fudan University Law School;Center for Law and Digital Economy at Fudan University)

机构地区：[1]复旦大学法学院 [2]复旦大学数字经济法治研究中心

出　　处：《法学家》2022年第3期120-131,194-195,共14页The Jurist

基　　金：自然科学重大课题子课题“数字经济反垄断科学监管创新研究”(72192845);复旦大学人文社科青年融合创新团队项目“数据风管法律规制问题研究”(IDH3457009)的阶段性研究成果

摘　　要：随着世界银行营商环境报告的中止,通过分析我国“缴纳税费”指标在营商环境报告中的排名与整个营商环境排名突飞猛进的不相适应,对营商环境指标不适用性进行反思。追根溯源,探索新制度学派的理论奠基,剖析营商环境报告的本质追求,立基于法治的内在特质,推动坚持法治化改革和纳税营商环境优化互促共进。淡化指标的深层理据在于,法治本身就是最好的营商环境。在对该命题深入理论论证的基础上,选择坚持税收法定、减税降费法治化、税收征管信息化三个面向,阐明税收立法、税收政策、税收征管改革与优化纳税营商环境的高度相容性,勾勒出我国纳税营商环境已取得的绩效与存在的问题,并针对规制不足,提出促进营商环境优化与税收法治化同步演进的变革思路。With the discontinuing of the Doing Business Report,this article analyzes the ranking of China’s“Paying Taxes”indicator in the Doing Business Report is not in line with China’s rapid moving up in the overall ranking of the Report,and is also incompatible with China’s great efforts on the reform of“Legislating,Amending,Repealing and Interpretating Laws”.The reasons for this have led to a reflection on the applicability of the Doing Business indicators and a discussion on improving the global ranking of“Paying Taxes”indicator,exploring the theoretical foundation of the neo-institutional school and analyzing the essential pursuit of the report.Based on this,the reform should be sticked to the purpore of promoting optimization and making the optimization of the tax business environment a result of tax reform and the rule of law in taxation.The optimization of business environment should promote the rule of law reform at the same time,striving to achieve the simultaneous development of the both.The root cause of this is that“the rule of law makes the best business environment”.On the basis of the theoretical argumentation on this proposition,this article chooses three aspects of adhering to the tax legal principle,reducing taxes and fees in accordance with the law and informationization in tax collection and administration to clarify the high compatibility between tax legislation,tax policies and the optimization of the tax business environment,to outline the achievements and problems of Chinain the tax business environment,and to propose an improvement path to promote the simultaneous development of the business environment optimization and the rule of law in taxation in view of the regulatory inadequacy.

关 键 词：缴纳税费 营商环境 法治化 税收法定 减税降费 

分 类 号：D996.3[政治法律—经济法学] F812.42[政治法律—国际法学]