税收确立方式与现代国家治理

Tax Establishment Process and Modern State Governance

税收的确立方式即国家与社会成员之间税收征纳关系的建立方式。成熟形态的税收主要通过专制课征和立宪协赞两种方式确立。对税收依据的认识、传统文化的路径依赖以及征纳双方力量对比关系是税收确立方式的主要影响因素。立宪协赞的税收确立方式对国家治理的影响不仅体现在基于税收要素的协商达成相对稳定的社会契约,而且包括通过政府与社会成员的有效互动提高公共部门的负责程度和财政资金使用效率,推进国家治理的负责性、透明性和有效性。中国未来的税制改革应尽量避免因税收依据的认知、传统文化路径依赖以及社会资源配置状态而导致的税收立法行政化倾向,通过税收法定原则的落实推进国家治理能力和治理体系的现代化。

Tax establishment process is the way to set up tax relationship between state and individuals.Autocratic imposition and constitutional approval are two ways to impose tax in maturity phase.Cognition on tax rationale,path dependence of traditional culture and power between state and taxpayers are main factors affecting tax establishment process.The influence of constitutional approval of tax establishment in state governance includes not only forming a stable social contract by negotiation for tax elements,but also enhancing accountability of public sector and utilization efficiency of financial funds through effective interaction between government and individuals,thus promoting the responsibility,transparency and effectiveness of state governance.Administration of tax legislation due to cognition on tax rationale,path dependence of traditional culture and status of social resource allocation should be avoided in China's tax reform,and legal principle of taxation should be implemented to promote the modernization of state governance capability and governance system.