企业合规在税收征管改革中的导入  

The Introduction of Enterprise Compliance in the Reform of Tax Collection and Management

作　　者：胡裕岭[1] HU Yu-ling(Criminal Justice College,East China University of Political Science and Law,Shanghai 201620,China)

机构地区：[1]华东政法大学刑事法学院,上海201620

出　　处：《税务与经济》2023年第5期39-43,共5页Taxation and Economy

基　　金：华东政法大学科学研究项目“科学证据技术标准与采信规则的规范统一研究”。

摘　　要：税收共治与企业合规具有共同的理念契合与目的一致。单一的税收征管执法或刑事司法并不能起到税收治理和企业违法犯罪预防的良好效果。开展企业税务合规有利于推进企业健康发展,完善行刑衔接机制,建立共建共治共享的税收治理格局,实现税收个性化的正当性与合理性。税务部门应依据《行政处罚法》《行政强制法》等法律法规,以主观过错的认定、首违不罚的实践、执行协议的达成、行政和解的探索和主动接受检察机关的监督等切实举措开展企业税务合规制度构建,从而破解涉税违法犯罪发现与打击的局限性,化解柔性打击与统一执法的矛盾,寻求税收治理现代化的新路径,服务经济社会高质量发展,持续拓展税收共治格局,进而推进国家治理体系和治理能力现代化。Tax co-governance and enterprise compliance have the same idea and purpose.A single tax collection and administration of law enforcement or criminal justice can not play a good effect of tax governance and enterprise crime prevention.Carrying out enterprise tax compliance is conducive to promoting the healthy development of enterprises,improving the convergence mechanism of execution,establishing a tax governance pattern of coconstruction,co-governance and sharing,and realizing the legitimacy and rationality of tax personalization.The tax department should,in accordance with the Administrative punishment Law,Administrative Enforcement Law and other laws and regulations,carry out the construction of enterprise tax compliance system with practical measures such as the identification of subjective fault,the practice of the first violation of punishment,the conclusion of the implementation agreement,the exploration of administrative reconciliation and the active acceptance of the supervision of procuratorial organs,so as to solve the limitations of tax-related crimes and crackdown,and resolve the contradiction between flexible strike and unified law enforcement.Seek a new path for the modernization of tax governance,serve to ensure high-quality economic and social development,continuously deepen and expand the pattern of co-governance of taxation,and then promote the modernization of the national governance system and governance capacity.

关 键 词：税收治理 企业合规 税务合规 犯罪预防 

分 类 号：F812.42[经济管理—财政学]