税收赋能民营经济发展的法治路径研究  

作　　者：程敏 

机构地区：[1]安徽师范大学法学院

出　　处：《法治现代化研究》2024年第5期89-99,共11页Law and Modernization

摘　　要：在当前全球经济形势的不确定性和国内经济下行压力加大的背景下,税收政策仍然是促进民营经济高质量发展的关键方式。作为宏观调控经济的重要手段之一,税收法治化改革对于促进民营经济的发展具有不可替代的作用。税收立法上,我国的税法体系仍未十分健全,税收实体立法当中缺少关于民营企业横向实质公平考量的因素、税收程序法中纳税便民理念始终未有明确规定;在税收执法上,税务机关对于纳税人的程序权益保障存在不足,“重实体、轻程序”的理念仍然存在;在税收司法上,纳税人利益衡量失据,税收审判和执行缺少理论论证。鉴于此,我国税法不仅要继续推进实体和程序立法的法治化完善,还要在执法当中继续深化推进纳税便利原则,并构建起以风险管理为核心的新型税务监管体系,为民营企业经济发展提供法治化路径的保障。Against the backdrop of the current uncertainty in the global economic situation and increasing downward pressure on the domestic economy,tax policy remains a critical tool for promoting the high-quality development of the private sector economy.As one of the essential means of macroeconomic regulation,the legalization of tax reforms plays an irreplaceable role in advancing the development of the private economy.In terms of legislation,China's tax law system is still not fully developed.The tax entity legislation lacks considerations for horizontal substantive fairness concerning private enterprises,and the tax procedural law has yet to clearly define the concept of tax payment convenience.In terms of tax enforcement,tax authorities inadequately protect taxpayers'procedural rights,and the concept of“emphasizing substance over procedure”still prevails.Regarding tax judicature,the balance of taxpayer interests is not evidence-based,and tax trials and executions lack theoretical justification.Therefore,China's tax law should not only continue to advance the legalization and improvement of substantive and procedural legislation but also further the principle of tax payment convenience in law enforcement.Additionally,it should establish a new tax supervision system centered on risk management to ensure the legal pathways that support the economic development of private enterprises.

关 键 词：税收法治化 民营经济 高质量发展 税法 

分 类 号：F276.5[经济管理—企业管理] F812.42[经济管理—国民经济] D922.222[政治法律—经济法学]