税款追征执法的实践及其信任危机  

Practice of Law Enforcement of Levying Tax and Its Trust Crisis

作　　者：黄瑞 HUANG Rui(School of Law,Yunnan University,Kunming 650091,China)

机构地区：[1]云南大学法学院,云南昆明650091

出　　处：《税务与经济》2020年第3期58-66,共9页Taxation and Economy

基　　金：国家社科基金一般项目“守法社会构建的机理与路径研究”(项目编号:17BFX163)的阶段性研究成果。

摘　　要：当前我国税务机关在具体的税款追征实践中并用打击型、交易型、协调型以及缓和型四种执法模式。税收收入职能与调解职能的不同定位,以及中央与地方治理规模的不同是导致执法模式多样化的重要原因。税款追征执法模式的多样化有其合理性所在,同时我们也不能忽视税款追征执法对社会生活进行的塑造。以信任为维度,税款追征作为一种具体的执法将会直接影响政府信任的生成,而在执法与信任互动的这一过程中,信任反过来制约着公民的税收遵从度。因此,如何在执法中修复纳税人与政府之间的信任关系,以及在执法中保障公平,将影响税收国家治理职能的实现。At present,there are four types of enforcement modes in the practice of levying tax used by tax authorities: punishment,transaction,coordination and mitigation. The different positioning of the tax revenue function and the mediation function,as well as the differences in the scale of central and local governance,are important reasons for the diversification of law enforcement modes. The diversification of tax levying law enforcement modes is comparatively rational,but at the same time,it can’t be ignored that the law enforcement of levying tax could influence social life. In term of trust,tax levying,as specific law enforcement,will directly affects government trust. In the process of interaction between law enforcement and trust,trust in turn restricts citizens’ tax compliance. Hence,how to restore the trust relationship between taxpayers and the government and to ensure fairness in law enforcement will influence the national governance function of taxation.

关 键 词：税款追征 执法模式 政府信任 国家治理 

分 类 号：F810.42[经济管理—财政学]