当代中国治税思想：理论研究与实践总结——庆祝中华人民共和国成立70周年

Some Thoughts on Tax Governance in Contemporary China: A Theoretical Research and Practical Summary: For the 70th Anniversary of the People’s Republic of China

治税思想是治税主体的税收使命观与价值观,是治税主体从事税收实践的指导思想,包括税制建设思想、税收征管思想与税收管理体制思想。税制建设使命包括组织收入与调节社会经济两方面;税制建设价值观在政策导向层面包括收入充足与稳定原则、经济效率原则、社会公平原则与科学发展原则,在表现形式层面包括法定原则、统一原则、契合经济制度与经济体制原则、规范原则与简便原则。税收征管使命是促使纳税人依法纳税,实现政府征税权利;税收征管价值观包括明晰征纳双方权利义务关系、提高税收征管质量与降低税收征管成本。税收管理体制使命是调动地方积极性,主要是调整税收负担分配的积极性;税收管理体制价值观包括税收收入合理增长原则、企业平等竞争原则、税收负担合理分配原则、提高税收征管质量与降低税收征管成本原则。

The thought of tax governance is the thought of tax governance body about the mission and criterion of taxation, as well as the guiding ideology in tax governance, which include the thought of tax system, the thought of tax collection and management and the thought of tax administration system. The mission of tax system includes two aspects, one is to get revenue and the other is to adjust social economy. The criterion of tax system in policy include the principle of sufficient and stable revenue, the principle of economic efficiency, the principle of social equity and the principle of scientific development.The criterion of tax system in form include the principle of legalization, the principle of unification, the principle of conformity with the economic system, the principle of standardization and the principle of simplicity. The mission of tax collection and management is to promote taxpayers to pay tax according to law and realize the right of government taxation. The criterion of tax collection and administration include clarifying the rights and obligations between tax authority and taxpayer, improving the quality of tax collection and administration and reducing the cost of tax collection and administration. The mission of the tax administration system is to arouse the enthusiasm of the local government, especially the enthusiasm to adjust tax burden.The criterion of tax management system includes the principle of reasonable increase of tax revenue, the principle of equal competition among enterprises, the principle of reasonable distribution of tax burden, the principle of improving the quality of tax collection and management and reducing the cost of tax collection and management.