税收服务中国式现代化研究:基于法际整合的视角

A Research on Tax Serving Chinese Modernization:From the Perspective of Inter-Legal Integration

税收法治具有明显领域法的特征,税收法治建设不仅有赖于税收法律体系的完善,还需将服务推进中国式现代化建设的观念在相关法律中贯彻和落实。法际整合视角下税收服务中国式现代化需要立足于我国经济基础、政治生态、法治体系等现实状况。一方面,从纳税人权利入宪、税务执法柔性化、涉税违法行为入罪标准厘定、参与全球税收治理等外部视角实现相关法律的整合;另一方面,从制定税法总则、优化税制结构、建立征纳互信机制、改进税收争议解决制度等内部视角实现税收法律体系的完善。

The tax rule of law has obvious characteristics of domain law.The construction of tax rule of law not only depends on the improvement of the legal system of taxation,but also needs to implement the concept of tax law in serving and promoting the construction of Chinese modernization in relevant laws.From the perspective of inter-legal integration,tax serving the Chinese modernization needs to be based on the context of China's economic foundation,political ecology,and the rule of law system.On the one hand,the integration of departmental laws should be realized from the external perspectives such as the constitutionalization of taxpayers'rights,the flexibility of tax law enforcement,the determination of criminalization standards for tax-related violations,and the participation in global tax governance.On the other hand,the improvement of the tax legal system should be realized from the internal perspectives of the formulation of general provisions of the tax law,the optimization of the tax system structure,the establishment of mutual trust mechanism for tax authorities and taxpayers,and the improvement of tax dispute resolution system.