自然人税收征管的制度创新与改革路径——以《税收征收管理法修订草案(征求意见稿)》新规为中心

Institutional Innovation and Reforming Path of Tax Collection and Administration Concerning Natural Persons:Based on the new rules of the Revised Draft of the Law on Tax Collection and Administration(draft)

2015年公布的《税收征收管理法修订草案(征求意见稿)》围绕自然人作为直接纳税人的要求,从法律框架设计、具体制度创新,配套措施衔接等多个层面规范了针对自然人的税收征管。此次修法涉及纳税人识别号制度、自行申报制度、税收优先受偿权等多项制度创新与增补调整,初步建构了对自然人征税的基本制度框架,其目的在于通过破解自然人税收征管难题,为单个税种改革和系统性、全局性税制结构调整做制度铺垫。未来可以从健全自然人税收征管法律框架、强化自然人纳税人权益保障机制、完善配套制度措施等方面继续提升针对自然人的税收征管能力与服务水平。

Concerning the requirements of natural persons as direct taxpayers, the revised draft of the Law on Tax Collection and Administration （draft for soliciting opinions） promulgated in 2015 regulates the standards of tax collection and administration concerning natural persons from the aspects of legal framework design, specific institutional innovation, and cohesive measures. This revised draft involves many institutional innovations and supplementary adjustments such as taxpayer identification number system, self-declaration system, priority right for tax compensation, and etc., which initially construct the basic institutional framework for natural person taxpayer so as to resolve the dilemma of tax collection and administration of natural persons as well as pave the way for tax reforms and systematic structure adjustment. The paper finally emphasizes that the tax collection capacity and service levels for natural persons Could be enhanced from the aspects of completing the legal framework, strengthening the protection mechanism, improving the supporting system, and etc.