“应征尽征”与税收征管法的分配意涵

“Collecting All Taxes Payable”and Implications of Taxation Administration Act

“应征尽征”是近年来在税收征管中被频繁提及的语词。作为一种税收治理目标,其指向征管效果,同时亦深度嵌入我国中央与地方的关系及国家治理模式之中。“应征尽征”的提出揭示了应注重税收征管法律制度中的分配意涵,可从征管能力、纳税人遵从度、征管努力三重维度予以具体解构和考察。我国过去征管法律体系演进的制度逻辑主要是对征管能力的规范和强化,而对征管努力的管控,会受到税收竞争和任务型治税模式的影响。在治理语境和法治框架下反思“应征尽征”何以可能,即是思考如何缓释税法分配功能实现的窒碍和约束因素,可在税收征管法修订中,充分融入多元共治的治理理念,纳税人权利保障的法治理念,并从征管法维度推进财税体制机制的法治化。

“Collecting all taxes payable” is a term frequently mentioned in tax collection and administration in recent years. As a tax governance goal, it points to the effect of tax collection, and is also deeply embedded in the relationship between the central and local governments in China and its governance model. The proposal of “collecting all taxes payable” reveals that attention should be paid to the distribution implications in the legal system of tax collection and management, which can be specifically deconstructed and examined from the three dimensions of collection and management ability, taxpayer compliance, and collection and management efforts. In the past, the institutional logic of the evolution of China’s legal system for collection and management was mainly to regulate and strengthen the ability of collection and management, while the regulation of collection and management efforts would be affected by tax competition and task-based tax management model.Reconsidering the possibility of “collecting all taxes payable” in the context of governance and the framework of the rule of law is to think about how to alleviate the obstacles and constraints to the realization of the distribution function of the tax law. In the revision of the Taxation Administration Act, the concept of co-governance and the concept of protectiing taxpayers’ rights can be fully integrated, and the legalization of taxation institutional mechanisms can be promoted from the perspective of collection and management law.