论自贸区战略中的税收法治建设及其完善

Construction and Improvement of Rule of Law in Taxation in Free Trade Zone Strategy

自贸区战略是新时期我国进一步深化对外开放、建设外向型经济的重要举措,对于当下的社会实践具有深刻的理论价值与实践意义。自贸区战略对于我国的税收环境、法治建设提出了全新的要求,其实质是通过不断优化税制最终实现税法的现代化。近年来我国在自贸区建设中先后实施了制定税收优惠政策、优化税收征管流程、强化关税监管措施、完善具体税种设计等改革措施,体现了注重法治引领与保障、强化地方自主性等思维,但是仍然存在缺乏整体设计、实体创新不足等问题。今后的税收法治建设需要落实税收法定原则、完善地方税收自主权、增强税收改革与立法的协调性、维护国家主权利益,在具体实践中进一步推动我国的自贸区建设与完善税收法治进程。

The Free Trade Zone(FTZ)strategy is an important measure for China to further deepen its opening-up and build an export-oriented economy in the new era and thus has profound theoretical value and practical significance.The FTZ strategy puts forward new requirements for China's construction of its tax environment and rule of law.Its essence is to continually optimize the tax system and finally realize the modernization of the tax law.In recent years,China has successively implemented measures such as formulating preferential tax policies,optimizing tax collection and management processes,strengthening tariff supervision measures,and improving specific tax types.These reflect the rule of law thinking,but there are still problems such as the lack of overall design and insufficient innovation in developing tax entities.In the future we need to implement the principles of legal taxation,improve local taxation autonomy,strengthen the coordination of tax reform and legislation,and safeguard national sovereignty interests.Through these specific practices,we will further promote the construction of China's FTZ and improve the rule of law in taxation.