财税治理现代化视阈下构建税收征纳共同体的思考  

Reflections on the Construction of the Tax Collection Community from the Perspective of the Modernization of Fiscal and Tax Governance

作　　者：刘绪义[1,2] Liu Xuyi

机构地区：[1]国家税务总局税务干部学院(长沙) [2]湘潭大学哲学与历史文化学院

出　　处：《财政科学》2024年第11期51-59,共9页Fiscal Science

基　　金：国家税务总局税务干部学院科研项目“中国式现代化背景中的财税文化建设研究”(项目编号:2023YBKT010)。

摘　　要：我国未来的财税治理模式将更加强调财税调剂社会公平、促进共同富裕,财税治理现代化在国家治理现代化中的地位越来越彰显,但同时问题与短板也越来越明显。新型财税治理模式的关键是构建税收征纳共同体,对于探索税收治理现代化实践具有重要且迫切的现实意义。税收征纳共同体是由征税主体、纳税主体、用税主体和协税主体构成的税收治理多元共同体、责任共同体和利益共同体。无论从理论还是实践而言,税收征纳共同体都与国家治理、税收共治体系和税收伦理构建密切相关。应尽快构建起“1+3”行动网络,营造依法诚信纳税、规范科学用税的良好生态。The future fiscal and taxation governance model in our country will put a greater emphasis on fiscal and taxation adjustment to promote social equity and common prosperity.The modernization of fiscal and taxa-tion governance is becoming increasingly prominent in the modernization of national governance,but at the same time,problems and shortcomings are becoming more and more apparent.The key to the new fiscal and taxation governance model is to build a tax collection and payment community,which has important and urgent practical significance for exploring the modernization of tax governance practices.The tax collection and payment com-munity is a diverse community,responsibility community,and interest community for tax governance composed of tax collectors,taxpayers,taxusers,and cooperative taxpayers.Whether in theory or practice,the tax collection community is closely related to national governance,tax co-governance system,and tax ethics construction.a"1+3"action network should be established as soon as possible,and create a good ecology of lawful and honest taxation as well as standardized and scientific tax use.

关 键 词：税收征纳共同体 税收共治 财税治理模式 

分 类 号：F812.42[经济管理—财政学]