迈向税收治理现代化——《税收征收管理法修订草案(征求意见稿)》之评议  

Toward the Modernization of the Governance of Tax Collection:A Commentary on the Revised Draft of the Law on the Administration of Tax Collection

作　　者：刘剑文[1] 陈立诚[1] 

机构地区：[1]北京大学法学院,北京海淀100871

出　　处：《中共中央党校学报》2015年第2期42-50,共9页Journal of The Party School of The Central Committee of The C.T.C

基　　金：国家社会科学基金重大项目"促进收入公平分配的财税法制创新研究"(13&ZD028);国家社会科学基金重点项目"公共财政监督法律制度研究"(12AFX013)

摘　　要：《税收征收管理法》的修订目标是构建现代税收征纳制度,推动征纳双方从不平等的、单向的、对抗的管理关系转型为平等的、互动的、合作的治理关系。由此观之,《征求意见稿》取得了诸多可喜进展,但还应再进一步。具体来说,一是要树立现代税收治理观念,彰显税收程序法控制权力、保护权利的公法价值,实现立法名称与宗旨的"去管理化";二是要提升税务机关的有效治理与规范治理能力,以税收法定原则为核心,探求信息管税与隐私保护、征税效率与经济自由的平衡协调,实现对征税行为的程序控制;三是要加强和完善诚实推定权等纳税人权利,在税务利息和滞纳金等方面淡化国库优位色彩,并进一步改革复议前置与纳税前置制度。The revision of the Law on the Administration of Tax Collection aims to establish the modern tax imposition system and push the transition from unequal, unidirectional and antagonistic administrative relationship to equal, interactive and cooperative governance relationship. From this point, we can see that the Revised Draft has achieved much gratifying progress. However, it still needs to be further improved. To be specific, firstly, the idea of the modern taxation governance should be set to present the value of the public law, which means the tax procedural law controls power and protects rights, and realizes the ＂administrative abolition＂ of name and purpose of the legislation. Secondly, it should enhance the ability of tax authorities in effective governance and standard management. Based on the tax statutory principle, it studies the balanced coordination between the information governance duties and the privacy protection as well as the taxation efficiency and the economic freedom so as to ultimately realize the process control on the tax behavior. Thirdly, it should strengthen and perfect the taxpayers＇ rights such as the right of honest presumption, weaken the treasury primacy in tax interest and late payment penalty as well as further reform the preposition of reconsideration and preposition of taxation system.

关 键 词：《税收征收管理法》 纳税人权利 税收程序 税收治理 

分 类 号：D923[政治法律—民商法学]