新营商环境纳税评估与税制优化的中国路径  

New Tax Business Environment Assessment and Chinese Path to Tax System Optimization

作　　者：陈治[1] Chen Zhi(Economic Law School,Southwest University of Political Science and Law,Chongqing 401120,China)

机构地区：[1]西南政法大学经济法学院,重庆401120

出　　处：《上海财经大学学报（哲学社会科学版）》2023年第5期46-60,共15页Journal of Shanghai University of Finance and Economics

基　　金：重庆市人文社科重点研究基地项目“突发公共事件背景下财政引导金融资金应急机制研究”(22SKJD017)。

摘　　要：当下,世界范围内普遍掀起营造良好税收营商环境的热潮,由世界银行开启的税收营商环境评估发挥了风向标与助推者的作用。在其最新发布的评估体系中,立足不同的评估维度,形成了若干具体评测点与量化标准,折射出新一轮驱动税收营商环境优化的发展趋势。但其具体评估指标与我国税制发展需求不相适应,不能采取简单的对标主义,将纳税评估具体指标直接用于衡量我国税制实践状况乃至评判税收营商环境的优劣。目前相关研究还缺乏针对新纳税评估体系的价值梳理及其适用有限性的深入分析。鉴于此,一方面应当立足“市场化、法治化、国际化”的营商环境建设原则,以开放包容的姿态密切关注国际营商环境发展的新动向;另一方面,应当超越纳税评估的具体指标局限,基于我国本土税制实践的演进轨迹与发展需求,从规范载体、运行机制、价值诉求的维度,厘定税制发展方向,探索有利于优化税收营商环境的中国式税制现代化路径。At present,there is a widespread trend around the world to create a good tax business environment,and the tax business environment assessment initiated by the World Bank has played a role as a guide and booster.In its latest assessment system,based on different evaluation dimensions,several specific evaluation points and quantitative standards have been formed,reflecting a new trend of driving the optimization of the tax business environment.For the reform of China's tax system,the new business environment assessment system released by the World Bank is undoubtedly worth paying attention to.However,its significance does not lie in providing a series of specific evaluation indicators from the technical operation level,but in demonstrating the basic concept of tax system changes driven by the business environment assessment and the multi-dimensional evaluation thinking mode.The specific evaluation indicators are not suitable for the development needs of China's tax system,so a simple benchmarking approach cannot be used to directly measure the practical status of China's tax system and even evaluate the quality of the tax business environment.We examine tax system practices with the goal of developing a business environment,which is an inevitable choice to adapt to the trend of the times,rather than simply catering to the evaluation needs of specific international organizations.Given this,we should first adhere to the principles of “marketization,legalization,and internationalization” in building a business environment,and closely monitor the new trends in the development of the international business environment with an open and inclusive attitude.Second,beyond the specific indicator limitations of tax assessment,based on the evolution trajectory and development needs of China's local tax system practice,the development direction of the tax system is determined from the dimensions of normative carriers,operating mechanisms,and value demands.That is,in terms of regulating the carrier,we should focus on cracking

关 键 词：税收营商环境 纳税评估 税制优化 中国路径 

分 类 号：D922.2[政治法律—经济法学]