新形势下全面推进税收法治建设研究

A Study on Comprehensive Development of Rule of Tax Law in New Situation

税收法治建设是法治国家建设的重要方面。在党中央"四个全面"战略布局下,税收法治建设应当放在国家治理总体布局中统筹考虑。随着经济发展进入新常态,税收也呈现出新的发展态势。新形势对税收法治建设提出了新的迫切要求,本文在分析当前形势下推进税收法治建设重要性的基础上,立足实践,剖析税收立法、执法、司法和法治环境建设方面存在的问题,进而对全面推进税收法治建设的路径进行研究探讨。

The establishment of rule of tax law is an important aspect of constructing country by rule of law. In view of the strategy of 'Four Comprehensives' of the Party Central Committee, rule of tax law should be considered as a part of the overall highlight of national governance. As the economic development becomes the 'new normal', the development of revenue shows the new trend. Since the rule of tax law calls on new and urgent requirement in the new situation, based on the significance of rule of tax law in new situation, this article has an analysis on the problems of rule of tax law in the fields of legislation, law enforcement, judicature and legal environment, and then explores the construction of comprehensive rule of tax law.