再论依法征管和税收任务的内在统一

On the Intrinsic Unity of Law-guided Tax Administration and Revenue Target

依法征管和税收任务的内在统一是中国特色社会主义税收的重要特征。对这一命题的把握包含三个层面:一是思想理论上的认同与实际工作中的协调;二是在新修订的《中华人民共和国预算法》(以下简称"预算法")中体现的内在统一;三是在包括新预算法和将修订的《中华人民共和国税收征收管理法》(以下简称"税收征管法")在内的财税法律体系中的全面统一。本文认为,在新预算法与税收征管法之间,已经存在着依法征管与税收任务的隐性统一;而在拟修订的税收征管法中,更应该明确两者的显性统一,为在全面依法治国的新时期中发挥税收作用提供坚实的法律保障。

The intrinsic unity of law-guided tax administration and revenue target is an important tax feature of the Chinese characteristics. Understanding this idea contains three aspects. First, theoretical knowledge and practical work should be coordinated. Secondly, the unity should be internalized in Budget Law of the People＇s Republic of China. Thirdly, the full unity needs to be combined in both the Budget Law and the Law of the People＇s Republic of China on the Administration of Tax Collection. This paper helps to provide a solid legal guarantee for the intrinsic unity of law-guided tax administration and revenue target during the new period.