论税收文明的现代化——以税收征纳关系的构建为视角

On the Modernization of Tax Civilization from the Perspective of the Relationship Building Between Tax Levy and Payment

税收文明现代化是社会文明的演进过程,而税收征纳关系的构建则是税收文明现代化的重要维度。税收文明现代化涉及征管理念、税务机关能力建设、纳税人权利保护、税收争端解决、税务代理制度、纳税人税收道德和税收支付文化培养等六个基本面。OECD推荐的加强关系的概念是税收文明现代化的最新演进,而中国提出的和谐征纳关系的构建,则是在该领域的贡献。中国应当以灵活的税收法定、权利均衡、纳税人权利保护、征税公开与纳税人参与等四大原则为指导,推进符合税收文明现代化理念的征纳关系构建战略。

Modernization of tax civilization is the evolution of social civilization, while the relationship build- ing between tax levy and payment is an important dimension of tax civilization. There are six fundamental aspects in modernization of tax civilization which including administration philosophy, tax authorities＇ ca- pacity building, taxpayers＂ right protection, tax disputes settlement, tax agency system as well as taxpay- ers＂ tax ethics and tax payment culture fostering. The concept of enhanced relationship recommended by the OECD is the newest evolution in modernization of tax civilization, while the concept of harmonious re- lationship between tax levy and payment proposed and promoted by Chinese government is China＇s contri- bution in this area. In this paper, four basic principles are recommended to China as guidance principles in its tax levy and payment relationship＇s construction, they are as follows, the principle of legal tax, the principle of proportion, the principle of taxpayers＂ right protection, the principle of tax publicity and tax- payer participation.