财税体制改革视野下税收任务的法治转型  

Legalization of the Taxation in the Context of Fiscal and Tax System Reform

作　　者：陈国文[1] 孙伯龙[2] Chen Guowen Sun Bolong(Law school, Lanzhou University, Lanzhou Gansu ,730000, China Ko Guan Law School, Shanghai Jiao Tong University, Shanghai 200030, China)

机构地区：[1]兰州大学法学院,甘肃兰州730000 [2]上海交通大学凯原法学院,上海200030

出　　处：《西南石油大学学报（社会科学版）》2016年第5期36-42,共7页Journal of Southwest Petroleum University(Social Sciences Edition)

基　　金：国家社会科学基金一般项目"财税法与社会结构和社会团结研究"(11BFX039)

摘　　要：自分税制改革后,税务行政部门层层分派"税收任务",甚至将定额指标与官员的政治前途联系起来,依法收税长期被置于从属地位,这种包税形态与法治理念相冲突,阻碍着我国财税法治的进程。通过运用掠夺性统治理论以及契约理论的分析,有助于梳理税收任务长期存在的原因及其弊端。要摆脱税收任务的困境,就要从税法意识、税法体系、公共预算、税务机构和职能以及税收法律关系着手,以落实税收法定原则。申言之,就是要转变原有的包税制思维,在财政税收的各个环节树立依法治税理念,进一步完善财政税收法律体系,提升公共预算的财政约束水平,改革我国现有财税行政管理体制,坚持以纳税人权利本位保障纳税人权利,以期全面实现我国的税收法治化。Since the reform of the tax system,the taxation administration departments at every level have assigned＂taxation tasks＂,the quota of which was even linked to the political future of taxation officials. The tax farming system,had placed the tax law in a subordinate position,conflicts with the concept of rule of law,and impedes the process of taxation legalization in China. The analyses of predatory rule theory and contract theory help to sort out the reasons and disadvantages of the long term existence of tax farming system. To get rid of the plight of tax farming,it is necessary to change the existing mentality of tax-farming,and to set up the concept of statutory taxation at every level of taxation practice. It is also necessary to further improve the legal system of fiscal taxation,to enhance the fiscal constraints on public budget,to reform the existing taxation administrative system,and to protect the taxpayers＇ rights in order to fully realize legalization in taxation practice in China.

关 键 词：税收任务 契约理论 掠夺性统治 包税制 税收法定原则 税收法律关系 税收法治 

分 类 号：F812.42[经济管理—财政学]