提升税务硕士专业学位研究生的法律素养

On Enhancing the Legal Literacy of Professional Degree Postgraduates in Taxation

我国自2011年起招收税务硕士专业学位研究生。总体来说,毕业研究生符合培养目标,基本能够适应社会需求。美中不足的是,对学生法律素养的培育相对薄弱,主要表现为法律素养类课程过少甚至完全缺失,引导学生从法学视角去分析税收问题做得不够。“税”与“法”之间存在着天然的联系,也会出现抵触与冲突,促进“税”与“法”之间的融合可以防范税收执法风险。作为税务硕士专业学位研究生,应当“讲政治、通财会、精税务、晓法律”。建议为其开设法学导论、经济法、涉税服务相关法律等课程,从法学院、税务师事务所、律师事务所、会计师事务所聘请专家或公职律师担任兼职教师,同时考虑把税收案例作为融“税”“法”于一体的重要教学和研究方法。

China started recruiting professional degree postgraduates of taxation in 2011.Generally speaking,the graduated masters of taxation are up to the training objectives and social needs.However,the enhancement of students’legal literacy is relatively weak,and the consciousness of guiding students to analyze tax issues from the perspective of law is deficient.As“tax collection”and“law enforcement”are naturally connected and there are conflicts and contradictions between them now and then,the promotion of implementing law in tax collection can prevent the risk in law-enforced tax collection.As professional degree postgraduates,masters of taxation should be qualified in political awareness,proficient in finance,accounting,and taxation and knowledgeable in law affairs.Therefore,the author recommends An Introduction to Law,Economic Law and other laws related to tax services as the courses for postgraduates of taxation.The author also suggests that we can engage public lawyers,specialists from law firms and accounting firms as off-campus teachers for the students and incorporate tax-related cases into education and the scope of research for the"tax and law"knowledge integration.