税收法治现代化:路径、原则与方向  

Modernization of Taxation under the Rule of Law:Paths,Principles and Directions

作　　者：张守文[1] ZHANG Shouwen

机构地区：[1]北京大学法学院

出　　处：《国际税收》2024年第11期3-10,共8页International Taxation In China

基　　金：国家重点研发计划“跨领域知识驱动的法治调研智能感知及辅助决策技术研究”(项目编号:2022YFC3301900)的阶段性研究成果。

摘　　要：实现中国式现代化,需要进一步全面深化税制改革,推进税收法治现代化。基于“路径—原则—方向”三个重要维度,可以发现:我国历次重要的税制改革,是推动税收法治建设和税收法治现代化的重要路径;在税制改革不断深化的过程中,我国确立了税收法定原则,并将其作为贯穿税收法治各个环节的基石原则;在实现税收法治现代化的新征程上,不仅应继续推动新的税制改革,全面落实税收法定原则,还应充分体现“发展导向”,从而构建“发展导向型”的税收法治。上述“路径—原则—方向”的明确,有助于进一步完善税收法治,推进税收法治现代化,并由此助力实现国家的全面现代化。To achieve Chinese-style modernization,it is necessary to further comprehensively deepen tax system reform and promote the modernization of taxation under the rule of law.Based on the three important dimensions of “paths —principles — directions”,it can be found that the previous major tax reforms are important paths to promoting the construction and modernization of taxation under the rule of law.In the process of continuous deepening of tax system reform,China has established the principle of tax statutory and taken it as the cornerstone principle running through all links of taxation under the rule of law.On the new journey to achieve the modernization of taxation under the rule of law,not only should we continue to promote new tax system reforms and fully implement the principle of tax statutory,but also fully reflect the “development orientation” so as to build a “development-oriented” taxation under the rule of law.promote the modernization of taxation under the rule of law,and thereby achieve the overall modernization of China.

关 键 词：税收法治 现代化 税制改革 税收法定 发展导向 

分 类 号：F810.42[经济管理—财政学]