协作视角下税收征管制度改革——以环境保护税为例

Reform of Tax Collection and Management System from the Perspective of Cooperation——Taking Environmental Protection Tax as an Example

《税收征收管理法》修订是落实税收程序法定的核心环节,环境保护税征收管理跨部门新型协作模式对我国税收征收管理制度现代化改革提出新的要求。亚当·斯密的劳动分工理论系统阐释了分工提高生产率的内在逻辑,协作则是协调分工后各项活动的关系并保障任务的完成。协作不仅是实现我国环境保护税高效征管的基础,更是推进税收征管制度改革、实现税收征管效率提升的关键。以《税收征收管理法》修订为契机,立足环境保护税协作征管中的问题,加强协作理论对税收征管制度的指导,厘清税种法与征管法在制度建设中的定位,推进符合协作管理需要的税收征管制度的优化改革。

The revision of the Tax Collection Management Law is the core in the implementation of the tax statutory procedures,and the new cooperative mode of collection management in Environmental Protection Tax has put forward a new requirement for the modernization reform of the taxation system of China.Adam Smith’s theory of division of labor explains the internal logic of labor division,which can increase the social productivity,while collaborative management will coordinate the relationship of various activities after division of labor and ensure the efficient completion of labor task.The theory of division and cooperation is not only the basis for the efficient collection and management of Environmental protection Tax,but also the key to promote the reform of the system in taxation,which will improve the efficiency of tax collection and management.Hence,taking the revision of the Law on the administration of tax collection as an opportunity,aiming at the problems in the cooperative collection and management of Environmental Protection Tax,strengthening the construction of cooperative theory,we can clarify the orientation of tax law and collection law in system construction,and promote the reform of tax cooperative collection and management system which adapts to the needs of cooperation.