论我国税法私法化趋势

On the Trend of Civilization of Tax Law in China

税法普遍被认为是纯粹的公法,随着公法私法化的浪潮掀起,加上私权保护意识的加强、私法理念的逐渐渗透,税法私法化趋势明显增强。以主体地位平等和双方权利义务均衡等为特质的私法思维模式,为再认识税法的本质提供了另外一个视角。纳税人权利意识的觉醒,以及对西方税法契约理念的接受和吸收,中国税法中的私法理论、概念、制度和规范将会越来越普遍,具体表现在课税依据、税收概念以及税收制度规范的私法化等方面,促进政府征税管理向治理转变,同时也可以提高纳税人的税收遵从度以及履行纳税义务的积极性,进一步完善税收征管制度。

Tax law is generally regarded as public law.With the wave of the civilization of public law,the strengthening of the consciousness of private rights protection and the gradual infiltration of the concept of private law,the trend of the civilization of tax law is obviously enhanced.The thinking mode of private law,characterized by the equality of subject status and the balance of rights and obligations of both parties,provides another perspective for reunderstanding the essence of tax law.With the awakening of taxpayers’awareness of rights and the absorption of the western contract idea of tax law,the theory,concept,system and norms of private law in Chinese tax law will become more and more popular,which is embodied in the aspects of tax basis,tax concept and the standardization of tax system,and promote the transformation of government tax administration to governance.At the same time,it can also improve taxpayers’tax compliance and enthusiasm to fulfill tax obligations,and further improve the tax collection and management system.