税收公共协助的软法规制进路

The Approach of Soft Law of Public Assistance in Taxation

在依法治国的语境下,税收公共协助作为国家治理现代化的一部分,应当纳入法治的框架进行诠释和规范。目前,全国各地税务部门在探索税收公共协助的实践中,兴起了以"软法"为主要规制手段的税收公共协助模式。这类软法规范以其制定主体的多元性、制定方式的灵活性、规则形态的多样性,以及实施方式的柔性,弥补了硬法规范的不足,推动了税收公共协助的开展。但是,当前税收公共协助软法规范尚存在制定的民主性和科学性不足,以及软法实施后因其不可诉性及与硬法衔接不顺畅带来的相关权利保障不够充分问题。完善税收公共协助软法之治,应当秉持人本理念,以权利制约权力,完善软法的内容体系,以规则促进法治,同时注意软硬法的衔接,以硬法弥补软法的不足。

In the context of governing the country according to law,public assistance in taxation,as a part of the modernization of national governance,should be interpreted and regulated within the framework of the rule of law.At present,taxation departments across the country have been exploring public assistance in taxation.And a new mode of public assistance in taxation focusing on"soft law"has been introduced.Such soft law makes up for the deficiencies of hard law due to the diversity of the enacting subjects,the flexibility of the formulation methods,the diversity of the rule forms and the flexibility of the implementation methods,and promotes the development of public assistance in taxation.However,there are some deficiencies during the process of democratic and scientific formulation of soft law.After the implementation of soft law,the relevant protection is insufficient owning to the non-actionability of the soft law and the unsmooth connection with the hard law.In order to improve the public assistance in taxation of soft law,firstly,it is important to adhere to the concept of human and restrict power with rights.Secondly,it is necessary to improve the content system of soft law,and promote the rule of law with rules.Last but not least,it is essential to pay attention to the convergence of soft and hard law in order to make up for the deficiencies of soft law.