税收征纳关系的发展方向?

The Development Trend of the Relationship between Tax Authority and Taxpayer?

改进税收征纳关系是很多国家正在进行的改革措施。在纳税人和税务机关之间建立诚信机制,实现服务性税收和良性治理成为税收征纳关系发展的方向。但国家间的税收竞争、跨国公司的税基侵蚀和利润转移以及税务咨询机构协助纳税人进行的恶意税收筹划等行为,又导致税收征管不能完全建立在纳税人自愿、自觉的基础上。因此,只有同时加强信任和权力,才能确保税收征纳关系向公开、合作的和谐方向发展。

Many countries are taking measures to improve the relationship between tax authority and taxpayer. The trend of tax administration and compliance is to establish a good faith and mutual trust system between taxpayers and tax authorities so as to achieve service-oriented taxation and good governance. However, the actions, such as international tax competition amongst states, base evasion and profit shifting of multinational companies and the aggressive tax planning conducted by tax professionals for their clients, determine that tax collection and administration cannot be based on the voluntary of taxpayers. Both the trust and power factors should be strengthened, so as to ensure that the tax administration and compliance will b.e developed to a coooerative and harmonized direction_