美国、日本税收执法权配置的特点及借鉴

国际上常见的税收执法权配置(税权配置)主要有两种模式:地方分权型,以美国为代表;中央集权型,以日本为代表。本文通过对美国和日本税权配置的考察,得出"美国、日本都确立了蕴含‘三权分立’精神的权力制衡机制,通过立法机关、行政机关和司法机关之间以及上下级政府之间的‘以权力制约权力’与政府外部即社会公众(纳税人)的‘以权利制约权力’相配合来防止税权的滥用。我国在税收领域借鉴‘三权分立’理论的结果就是在立法、执法和司法之间建立起相互独立、相互制约的法治化税权配置机制。

There are two main common modes of tax jurisdiction configuration, which are Local decentralized represented by the USA and Centralized type represented by Japan. In this paper, the author analysised tax jurisdiction configuration of the USA and Japan and concluded both of them established the mechanism which kept the balance of power that contains the spirit of separation of powers, with combination of restrict power with power in legislature, executive and judicial branches as well as governments and restrict power with right from outside of government for example public（tax payers）to prevent abusing tax jurisdiction. We China in the tax field, learning from the doctrine of ＂separation of powers＂ is to establish tax jurisdiction configuration mechanism of independent of each other and mutual restraint among the legislative, executive and judicial.