税收共治法治路径的国际比较与借鉴

An International Comparison and Referenceof the Legal Path of Tax Co-Governance

近年来,税收治理逐步形成多元主体共同参与的形态。域外部分国家税收共治立法和实践呈现出的税收法定入宪、专门立法设定、政府主导实施、多元主体参与等特点,为我国税收共治的法治路径提供了借鉴。我国应通过宪法等上位法明确税收法定原则和税收共治制度,以“税收基本法”设定多元主体参与税收共治规则,完善多元主体参与的组织模式和行为方式及相应的权力运行机制等,健全税收共治的法治路径。

In recent years,tax governance has gradually formed a form of joint participation of plural subject.The legislation and practice of tax co-governance in some foreign countries show the characteristics of tax statutory incorporation into the constitution,special legislative setting,government-led implementation,and participation of multiple subjects,which provide a reference for the legal path of tax co-governance in China.It is necessary to define the legal principle of taxation and the system of tax co-governance through the constitution and other superior laws,set the rules for the participation of plural subject in the tax co-governance through the Basic Law on Taxation,and improve the organizational mode and behavior of the participation of multiple subjects and the corresponding power operation mechanism,so as to improve the legal path of tax co-governance in China.