OECD:税务行政之法律框架(2015)

OECD: A Legislated Administrative Framework for Tax Administration(2015)

本文针对OECD报告《税务行政2015》第9章"税务行政的法律框架",选取其9个主题中的7个,包括纳税人权利和义务、税收裁定、纳税人登记和识别制度、行政复议、欠税强制征收、信息与获取权力、税收违法行为及自愿披露政策予以介绍和分析,以期为中国税收征管改革提供借鉴。

This paper analyzes seven subjects of Tax Administration 2015 chapter 9 Legislated Administrative Frameworks for Tax Administration, including taxpayers＇ rights and obligations, access to rulings, taxpayer registration and identification system, administrative review, enforced collection of unpaid taxes, information and access powers and tax offences （including the use of voluntary disclosure policies and approaches）. It serves as a reference for China＇s revision of Tax Collection and Administration Law and relevant reforms.