法治化营商环境视角下税务执法方式的理念革新与路径优化  

Concept Innovation and Path Optimization of Tax Enforcement Methods from the Perspective of Legalized Business Environment

作　　者：张景华[1] 马菊花 ZHANG Jing-hua;MA Ju-hua(Party School of State Administration of Taxation,Yangzhou 225007,China;School of Law,Wuhan University,Wuhan 430072,China)

机构地区：[1]中共国家税务总局党校,江苏扬州225007 [2]武汉大学法学院,湖北武汉430072

出　　处：《税务与经济》2024年第4期15-23,共9页Taxation and Economy

基　　金：国家社会科学基金重大项目(21&ZD096);国家税务总局税务干部学院2024年度科研课题(2024QNKT006)。

摘　　要：法治是最好的营商环境,优化税务执法方式是法治化税收营商环境的应有之义。基于广义税务执法方式的理解,税务执法方式与法治化营商环境息息相关,相辅相成。但法治化营商环境视野下的税务执法方式依然面临数字税收立法跟进不足、执法效率不高、司法专业性不强、税收公平竞争制度不完善等问题,不仅制约了税务执法方式的优化,而且不利于法治化营商环境建设。基于此,需审视税务执法方式的现状,以现实问题为基础,优化税务执法方式。The rule of law is the best business environment,and the optimization of tax enforcement methods is the proper meaning of the rule of law-based tax business environment.Based on the understanding of broad tax enforcement methods,tax enforcement methods are closely related and complementary to the rule of law business environment.However,the tax enforcement methods under the vision of the rule of law business environment still face problems such as insufficient follow-up of digital tax legislation,inefficient law enforcement,lack of judicial professionalism,and imperfect tax fair competition system,which not only restricts the optimization of the tax enforcement methods,but also is not conducive to the construction of the rule of law business environment.It is necessary to review the current situation of tax enforcement methods and put forward specific paths to optimize tax enforcement methods on the basis of realistic problems.

关 键 词：营商环境 数字立法 税务执法 税务司法 税制完善 

分 类 号：F810.42[经济管理—财政学]