我国税务规范性文件的适用效力与完善建议  

The Application Effect and Recommendation for China Tax Regulation Documents

作　　者：郭峰 刘雅芬 Guo Feng;Liu Yafen

机构地区：[1]国家税务总局榆林市榆阳区税务局 [2]陕西榆林学院

出　　处：《财政科学》2020年第10期47-53,共7页Fiscal Science

摘　　要：税收法律、法规和部门规章在实际执行过程中往往较为抽象,而税务规范性文件具有灵活性和及时性的特点,这种灵活性在弥补上位文件不易实操的缺点的同时,又给执行者带来了很多裁量争议,某种程度上侵害了税务行政相对人的权益;同时,税法的立法角度高,内容严谨,高度静态化,而税务规范性文件从操作方式和工作程序方面充分细化,一方面提升了政策执行的生动性,另一方面也导致税务规范性文件分布广泛、层级复杂,造成了很多执行漏洞。本文就税务规范性文件对税务机关行使税收职责带来的阻力进行分析,并对全面构建包括税务规范性文件在内的税收法律体系提出了几点建议。Tax laws, regulations, circulation released by the ministries are normally abstract while the tax documents being relatively flexible and timely. It helps to fix the drawback from the abstract of laws and regulations while it brings arbitration conflicts from the administrators, it somehow breaches the interests of tax administrative objectives. Furthermore, the tax laws play a higher legislative role with strict and stable contents. The regulation documents mainly focus on application and working procedures, although it helps the implement of laws,it also brings birth comprehensive and complex documents as well as some loopholes. The article analyzes the function obstacles to tax administration from the regulation documents, presents a few recommendations on how to build tax law system with regulation documents.

关 键 词：税法 税务规范性文件 税收执法 

分 类 号：F812.42[经济管理—财政学]