税收法治视域下建立税务行政协商机制的思考

Some Thoughts on Establishing a Tax Administration Consultation Mechanism from the Perspective of Tax Law

税务行政协商是指税务机关与税务行政相对人在行政活动中通过平等对话沟通,以寻求理性共识并推动税务行政目标实现的程序性活动。税务行政协商具有充分的理论动因和良好的实践基础,建立税务行政协商机制应遵循合法性、合意性等原则,在税务行政立法、重大税务行政决策、税务行政执法、税务行政救济等环节进行探索,并完善相应的配套建设。税务行政协商的实施能够使税务行政决定更具有人文关怀和执行效力,且有助于提高税务行政服务水平、优化营商环境并推动税收法治目标的实现。

Tax administrative consultation refers to a procedural activity in which tax authorities and tax administrative counterparts communicate on an equal footing in administrative activities to seek rational consensus and promote the realization of tax administrative goals.Tax administrative consultation has sufficient theoretical motivation and good practical foundation.The establishment of tax administrative consultation mechanism should follow the principles of legality and desirability,and explore the links of tax administrative legislation,major tax administrative decisions,tax administrative law enforcement and tax administrative relief,and improve the corresponding supporting construction.The implementation of tax administrative consultation can make tax administrative decisions more humane and effective,and help to improve the level of tax administrative services,optimize the business environment and promote the realization of tax legal goals.