中国税治理念的提出与建构

The Introduction of the Idea of Implementing and Regulating Taxation through the Laws in China

税治理念的正式提出和导入,有利于实现从"税制"到"税治"的转变,建立符合中国国情的税治模型是推动税收发展的必然选择。但现行税收领域的立法、司法及执法等环节均存在不少问题,如行政立法权过大、权力运行制衡机制不完善、纳税人权益保护不足等问题尤为突出。因此需要从改革税制、柔性执法、完善司法及转变观念等方面来营造税治运行的法制环境、遵从环境、保障环境及价值环境,把征税主体与纳税主体的涉税行为纳入现代法治轨道。

In order to promote the development of tax revenue, it is necessary to focus more on implementing and regulating taxation through the laws, rather than merely on the tax system itself. However, many problems are still present in the current tax law system. For example, the administrative sector is overpowered with respect to its legislative function; a mechanism that balances different powers is also lacking; moreover, the protection of tax-payers＇ rights is not enough. In order to ensure that the taxation-related behaviors of both tax-collectors and tax-payers be regulated by the laws, it is necessary to reform the tax system, implement a more flexible way of tax law enforcement, and improve the current tax judicial procedure.