“十三五”时期税收法治建设的成就、问题与展望  

Achievements, Problems and Prospects of the Construction of the Rule of Tax Law during the 13 Five-Year Plan Period

作　　者：刘剑文 刘静 Jianwen Liu;Jing Liu

机构地区：[1]辽宁大学法学院

出　　处：《国际税收》2020年第12期11-18,共8页International Taxation In China

摘　　要：2020年是全面建成小康社会和"十三五"规划的收官之年。"十三五"期间,我国税制改革成效显著,税收立法稳步推进,税收征管法治化程度增强,税收法治理念深入人心,税收法治理论体系初成,国际税收法治合作卓有成就。然而,我国税收法治建设依然存在法律体系有待完善、税收司法专业化程度不高、税收法治教育及理论研究有待加强、国际税收法治合作有待深入等问题。为此,展望"十四五",我国应当从提升立法质量出发,制定税法总则、完善税种立法、修订税收程序法,并推动税收司法专业化改革,强化税收法治教育及理论研究,深入开展国际税收法治合作,进而推动我国税收法治建设行稳致远。The year of 2020 is the closing year of building a well-off society in all respects and the 13th Five-Year Plan. During the 13th Five-Year Plan period, China’s tax reform has achieved remarkable achievements, tax legislation has been steadily advanced, the degree of legalization of tax collection and management has been strengthened, the concept of the rule of tax law has been widely accepted by the people, the theoretical system of tax rule by law has been initially established, and international cooperation on the rule of tax law has been fruitful. However, there are still some problems in the construction of the rule of tax law, such as the legal system needs to be improved, the specialization of tax justice needs to be increased, tax law education and theoretical research need to be strengthened, and the international cooperation on the rule of tax law needs to be increased. Therefore, looking forward to the "14th Five-Year Plan", China should start from improving the quality of legislation, formulate general principles of tax law, improve tax legislation, amend tax procedure law, promote the reform of tax judicial specialization, strengthen the education and theoretical research of the rule of tax law, and carry out the international cooperation in depth.

关 键 词：税收法治 税收立法 税收征管 税收司法 税法教育 

分 类 号：F810.42[经济管理—财政学]