程序正义视角下“税源联动”法律规制探讨

From the Perspective of Procedure Justice "Tax Source Linked"Legal Regulation Discussed

"税源联动"的建立,能从一定程度上克服我国当前税收征管中存在的痼疾,既节约信息收集成本,简化征管程序,又通过不同部门信息资源共享,使资源利用最大化,阻塞税款流失漏洞。然而,在追求税收征管现代化和税款征收高效率过程中,尚有一系列法律问题需要探讨。因此,在税收程序正义视角下审视"税源联动",并坚持在税收程序法定、公开等基础上推进"税源联动",对于"税源联动"规则制度逐步完善,以及实践中得以充分发挥作用具有重要意义。

The establishment of the ＂tax source linkage＂,from a certain degree can overcome our current tax collection and management problems existing in information collection,which save cost,simplify procedures,and through the different tax collection and administration department of information resources,make resources maximize tax loopholes,obstruction loss.However,in the pursuit of tax collection and management modernization and tax efficient process,there are a series of legal issues need to be examined.Therefore,from the perspective of tax,procedure justice to examine ＂tax source linked＂,and adhere to the tax program in legal,based on the public to promote the ＂tax source linked＂,it is very important for the ＂tax source linked＂ rule system and its practice.