“互联网+”背景下电子税务局建设法制体系探讨

A Legal Aspect of Electronic Taxation Bureau against the Background of“Internet-plus”

"互联网+"背景下电子税务局建设全面推进,不仅重构着一系列原法律关系下的权利义务模型,且正催生新的法律事实,亟须制度性确权和衔接。鉴于我国立法实际,若纯粹以成文法律规则为视点来考察我国电子税务局的建设,难免狭隘和失真。本文采用更具涵括力且更务实的"法制"概念,以电子税务局全生命周期建设和发展为切入点,梳理了电子税务局建设相关领域的法律法规及政策规范等制度现状,定位其法制建设的关键聚焦,结合国外经验和国内实践,尝试搭建电子税务局建设法制体系基本框架,意在打造审慎、包容、前瞻的相关法律制度供给系统。

Against the background of "Internet-plus", the construction of the e-tax Bureau has been comprehensively promoted.It not only reconstructs a series of right and obligation models under the original legal relationship, but also gives birth to new legal facts, which need institutional confirmation and connection. In view of the actual legislation in China, it is hard to avoid narrowness and distortion if the construction of Electronic Taxation Bureau is examined from the perspective of written legal rules. This paper adopts a more inclusive and pragmatic concept of "legal system", taking the construction and development of the whole life cycle of Electronic Taxation Bureau as the breakthrough point, to comb the current situation of laws, regulations and policies in the relevant fields and locate the key focus of its legal system construction. The paper tries to build the basic framework of the legal system of e-tax Bureau Construction based on foreign experience and domestic practice to build a prudent, inclusive and forward-looking supply system of the relevant legal systems.