党的十八大以来我国税收法治建设的成就与未来展望  

Achievements and Prospects of the Construction of the Rule of Tax Law since the 18th CPC National Congress

作　　者：刘剑文 江利杰[1] LIU Jianwen;JIANG Lijie

机构地区：[1]辽宁大学法学院 [2]北京大学法学院

出　　处：《国际税收》2022年第10期11-21,共11页International Taxation In China

摘　　要：税收法治建设是由税收立法、执法、司法、守法、法治理论与人才队伍建设组成的统一体,是全面深化改革、推进依法治国战略与国家治理现代化的关键举措。党的十八大以来,我国税制改革顺应时势、惠及民生、促进发展,成效显著;税收立法在确认税制改革成果的同时,科学立法、民主立法、公开立法得到充分贯彻;税收执法体制优化、机制创新、理念革新,精确化程度不断提高;“谦抑性”原则在税务刑事案件中逐步落实,税务行政诉讼案件数量趋于平稳;税收法治理念深入人心;税收法治理论与人才培养体系初成;国际税收法治合作卓有成效。站在我国全面建设社会主义现代化国家、向第二个百年奋斗目标进军的重要时刻,应坚持问题导向,以高质量立法推动税法完善为基础,适时制定税法总则,及时完善税收实体法,抓紧修订《中华人民共和国税收征收管理法》,有效完善税收行政诉讼制度,强化税收法治理论研究与人才队伍建设,深化国际税收法治合作,以此推动党的二十大以后我国税收法治建设行稳致远。The construction of the rule of law in taxation plays a vital role in comprehensively deepening the reform,advancing the strategy of rule of law and the modernization of national governance.Since the 18^(th) CPC National Congress,China’s tax reform has achieved remarkable achievements in high-quality development,tax legislation has been steadily advanced,tax enforcement has been improved,the concept of the rule of tax law has been widely accepted by the people,the theory of the rule of law in taxation and the talent training system have begun to take shape,and international cooperation on the rule of tax law has made great progress.Standing at the important moment of building a socialist modernized country in an allround way and marching towards the second centenary goal,we should adhere to the problem orientation,start from improving the quality of legislation,formulate the Tax Code in a timely manner,improve tax substantive law,revise the Law of the PRC on the Administration of Tax Collection,improve the tax administrative litigation system,strengthen the theoretical research and talent team building of the rule of tax law,and deepen the international cooperation,so as to promote the steady and long-term development of China’s tax rule of law after the 20^(th) CPC National Congress.

关 键 词：税收法治 税收法定 税收立法 税收执法 税收司法 税法教育 

分 类 号：F810.42[经济管理—财政学]