我国税务协助人制度的立法完善及实现路径

The Legislative Perfection and Realization Path of China’s Tax Assistance System

我国当前《税收征管法》中看似体系化的税收协助制度,仍存在范畴定位狭义、法律术语不统一以及一般性条款缺失等基础性问题,导致税收协助制度规范数量繁多、内容冗杂,难以支撑起稳定的税务协助法律制度体系。文章通过剖析现阶段我国税收协助制度立法现状及问题,尝试引入税务协助人概念,探索符合中国特色社会主义现代化法治理论的税务协助人制度体系化实现路径,进而对我国《税收征收管理法》的修改提出完善建议。

The seemingly systematic tax assistance system in our current“Tax Administration Law”still has shortcomings such as narrow category positioning,not unified legal terminology and lack of general provisions.As a result,numerous and miscellaneous tax assistance system norms are difficult to support a stable legal system of tax assistance.By analyzing the current situation and problems of the legislation of tax assistance system in China,this paper tries to introduce the concept of tax assistance system,explore the path of systematic realization of tax assistance system in accordance with the theory of modern socialist rule of law with Chinese characteristics,and then puts forward suggestions for the amendment of Tax Collection and Administration Law in China.