论税源联动管理制度的法制化进路

On the Legalized Approach of the Mechanism of Tax Sources Joint Management

税源联动管理制度是税收实践不断试炼的产物,引领着税收征管方式由传统走向现代。税源联动管理制度有其独特的联动谱系,信息不对称和税收风险管理控制理论是税源联动管理制度的生成机理。然而,税源联动管理制度在应对税收征管困境、提升税收征管实践效应的同时,亦存在与税法精神理念疏离之缺憾,如何在税法精神理念的视域内探寻税源联动管理制度的法制化进路是我们当前需要深入探讨的问题。

The mechanism of tax sources joint practice of tax collection and management, and mode to modernized mode. The mechanism of management is the product which experimented constantly in the leads the way of the tax administration changed from traditional tax sources joint management has its unique pedigree linkage, asymmetric information and tax risk management control theory is the generation mechanism and theory of the mechanism of tax sources joint management. However, while the mechanism of tax sources joint management is used to deal with the plight of tax collection and management as welll as to improve the practice effects of the tax collection and management, there are also some problems the alienation and deficiency between the the tax concept and the mechanism of tax sources joint management, thus how to explore the legalized approach of the mechanism of tax sources joint management from the angle of the tax concepts and spirits is the main issue in this article.