税务行政中的契约理念及其体现——以平等、协商为核心  

The Ideas of Contract in Tax Administration

作　　者：赖超超[1] 蔺耀昌[2] 

机构地区：[1]东南大学法律系,江苏南京210096 [2]南京工业大学法学院,江苏南京210009

出　　处：《行政法学研究》2006年第1期72-78,共7页ADMINISTRATIVE LAW REVIEW

基　　金：杨解君教授主持的江苏省哲学社会科学研究"十五规划基金"项目<行政执法理念与方式创新之探索>(04FXB002)的成果之一。

摘　　要：税收的本质是人民与国家间的“契约”,而契约所蕴涵的平等、协商等理念正是我国当代税务行政中的稀缺品质。平等理念拓展了长期局限于纳税人间的传统平等观,将平等延伸至税务机关,重视实质平等。协商理念蕴涵双向交流与沟通之意,体现了对行政相对人意志表达的尊重倾向,也将为单一的权力行政手段增添活力与弹性。平等、协商理念对于提升纳税人主体地位、增进税收公平、改善征纳关系、实现高效行政都颇具现实意义。The tax revenue is a contract between people and country essentially. The contract contains many ideas like equality and consultation which are rare and required in the tax administration nowadays. The idea of equality expands the area of conventional equality which considers that equality only exists in taxpayers. The idea of consultation contains the spirit of intercommunion which could promote the status of taxpayer and add energy to tax administration. These ideas will boost the course of modernization of tax administration.

关 键 词：税务行政 契约理念 平等 协商 

分 类 号：D912.2[政治法律—民商法学]