论税收执法权力清单制度及其完善

The Tax Law Enforcement Power List System and Its Perfection

本文旨在规范税收执法权力公开的同时明确其行使流程及相配套的责任机制。为实现权力精细化、合法化、程序化运行,必须将完善税收执法权力清单制度作为核心内容。本文要求通过列举清单的形式,规范税收权力机关的税收权力,保证社会公众的知情权,从而实现监督权,提高国家治理能力和治理体系的现代化、法治化发展。

The purpose of this paper is to regulate the publicity of tax law enforcement power,and to clarify the process of its exercise and its supporting mechanism. In order to realize the fine,legal and procedural operation of power,the perfection of the system of the power of tax law enforcement should be regarded as the core content. Through the forms of list,this article requires the tax authority of the tax authority,guarantee the right to know of the public,so as to realize the right of supervision,improve the ability of national governance,promote the modernization and the rule of law of the development of the management system.