税收治理与精明政府——理解税收成本收益的新框架  

Tax Administration and Smart Government——Understanding The New Framework of Tax Cost Benefits

作　　者：武靖国 WU Jing-guo(Research Bureau, National Tax Institute of SAT, Yangzhou 225007, Chin)

机构地区：[1]国家税务总局税务干部学院科研所,江苏扬州225007

出　　处：《税务与经济》2018年第3期68-74,共7页Taxation and Economy

摘　　要：当前人们对"税收治理"的理解并不一致。狭义理解将其视为税收管理意义上的"治理"税收,广义理解认为它指的是用财税制度促进国家治理水平。为了弥合两种理解之间的隔阂,需要从治理理论以及国家治理语境出发追寻其应然意义。国家治理的要义是科学定位政府与市场之间的关系。相应地,税收治理的要义应该是科学界定政府与纳税人之间的关系。政府与市场主体之间没有边界,就不会有纳税义务存在。所以税收领域的治理,其实是征纳双方在既有权责边界下的行为选择及相互作用的问题。为了获得更具成长性、更稳定、更长远的财政收入,精明的政府会科学划定并严格遵守其与纳税人之间的边界。所谓"精明",无论对个人、组织还是政府来说,都不过是如何正确处理"舍"与"得"的关系。At present, people＇s understanding of ＂tax administration＂ is not consistent. In the narrow sense, it is considered as ＂administration＂ tax according to tax management; in the broad sense, it is used as fiscal and taxation system to promote the level of state governance. In order to bridge the gap between the two understandings, it is necessary to pursue its significance from the perspective of governance theory and the context of national governance. The essence of national governance is to scientifically position the relationship between the government and the market. Correspondingly, the essence of tax administration should be to scientifically define the relationship between the government and taxpayers. If there is no border between the government and the market entity, there will be no tax liability. Therefore, the governance of the taxation field is in fact the question of the behavior selection and interaction between the tax payers and tax collectors under the authority and responsibility boundary. In order to obtain more strong-growth, more stable, and longer-term fiscal revenue, a smart government will scientifically delineate and strictly abide by its borders with taxpayers. ＂To be smart＂ is to know how to deal with the relation between ＂giving＂ and ＂gaining＂ for individuals, organizations or governments.

关 键 词：税收治理 准自愿服从 依法治税 拉弗曲线 

分 类 号：F812.2[经济管理—财政学]