国家治理视角下的优化税务执法方式--时代定位、理念变革与实现路径

Optimizing Tax Law Enforcement from the Perspective of National Governance:The Era Positioning,Innovation of Ideas and Realization Path

2020年12月30日,中央全面深化改革委员会第十七次会议审议通过《关于进一步优化税务执法方式的意见》,提出"发挥税收在国家治理中的基础性、支柱性和保障性作用",这是对税收在国家治理中战略定位的全新论断。其后的2021年3月,中共中央办公厅、国务院办公厅印发《关于进一步深化税收征管改革的意见》,对我国税收征管改革举措提出了具体、明确、细致和深化的要求。深入理解中央深改委关于优化税务执法方式的意见精髓,是贯彻落实《关于进一步深化税收征管改革的意见》的前提和基础。本文根据两份文件探讨我国优化税务执法方式的时代定位、理念变革与实现路径,并展望未来改革的方向。

On 30 December 2020,the 17th meeting of Central Committee for Deepening Overall Reform approved the Opinions on Further Optimizing Tax Law Enforcement Methods,proposing that tax should play a fundamental,pillar and supporting role in national governance,which is a new judgment on the strategic positioning of tax in national governance.Subsequently,in March 2021,the General Office of the CPC Central Committee and the State Council issued Opinions on Further Deepening the Reform of Tax Collection and Administration,which puts forward specific,clear,detailed and deepening requirements for the reform measures of tax collection and administration in China.A deep understanding of the essence of the opinions of the CPC Central Committee on optimizing the way of tax law enforcement is the premise and basis for implementing the Opinions on Further Deepening the Reform of Tax Collection and Administration.Based on the above two documents,this paper analyses the era positioning,innovation of ideas and realization path of China's optimization of tax law enforcement methods,and also looks forward to the direction of future reforms.