多元共治格局下税收保障机制的体系转型  

The Systematic Transformation of Tax Protection Mechanism Under the Pattern of Pluralistic Co-governance

作　　者：李慈强[1] Li Ciqiang(School of Economic Law,East China University of Political Science and Law,Shanghai 201620,China)

机构地区：[1]华东政法大学经济法学院,上海201620

出　　处：《北京大学学报(哲学社会科学版)》2025年第2期165-176,共12页Journal of Peking University(Philosophy and Social Sciences)

摘　　要：税收保障是政府部门、社会组织等多元主体积极配合税务机关,参与、支持税收征管活动的总称,在维护税收征管秩序、保障税收来源、推动税收治理现代化等方面发挥着重要作用。但是,从机制的完备性来看,当前我国的税收保障存在主体权利义务配置失衡、涉税信息共享不畅、执法协助力度不足、公众参与度不够等问题,亟待进一步完善。多元共治理论倡导公私合作、平等协商与社会监督,为此税收保障机制应当明确主体定位,平衡税务机关与政府部门、财政收入与个体利益、纳税人权利与征管效益等关系,坚持税收法定原则,秉持功能适当与权责一致理念,从立法规范、执法优化、司法协助、守法促进等方面进行体系化转型,从而构建分工明确、相互配合、权责清晰、运行高效的税收共治格局。Tax protection is a general term for government departments,social organizations and other entities to actively coordinate with tax authorities,participate in and support tax levy and taxation management activities,and play an important role in maintaining the order of tax levy and taxation management,ensuring tax sources,and promoting the modernization of taxation governance.Prudently speaking,however,the current tax protection mechanism in China has such problems as unbalanced allocation of the entities’rights and obligations,poor sharing of taxation-related information,insufficient support to law enforcement,and lack of public participation,which need to be further improved.The theory of pluralistic co-governance advocates public-private cooperation,equal consultation and social supervision.Therefore,the tax protection mechanism should clarify the positioning of entities,balance the relationships between tax authorities and government departments,between fiscal revenue and individual interests,and between taxpayers'rights and the benefits from tax levy and taxation management,adhere to the statutory taxation principle,uphold the concept of consistency between appropriate functions and responsibilities,and carry out systematic transformation from the aspects of legislative normalization,law enforcement optimization,judicial assistance,and law-abidance promotion,so as to build a taxation co-governance pattern with clear division of labor,mutual coordination,clear powers and responsibilities,and high efficient operation.

关 键 词：税收法定 税收保障 多元共治 纳税人中心主义 公私合作 

分 类 号：D922.22[政治法律—经济法学]