理念与规则:关于依法治税的深层分析

Goncepts and Regulations:Deep Analyses on Tax Governance by Law

随着经济体制环境的变化 ,税收理念及其运行规则应当也必须做相应修正。市场经济条件下的政府收支活动 ,实质上是“取众人之财 ,办众人之事”。在市场经济体制的环境中 ,围绕税收而形成的各有关行为主体之间的关系 ,均表现为权力与义务的对称。要按照“权力与义务相对称”的税收理念 ,规范各有关行为主体之间的关系。并以此为线索 ,分解作为一个整体的政府部门和专司征税之职的税务部门的涉税行为并分别冠之于“用税人”、“征税人” ,进而同“纳税人”并列 ,按照“三位一体”的税收关系分别确立其相应的税收理念和行为规范。

With the changing of economic enviromment, the concepts and regulations of tax should be amended. 'From the people ,for the pelple' is the nature of government's revenue and expenditure under the market economy. In the market economy, all relations concerning tax reflect the symmetry between rights and obligations. This concept should be the guideline to regulate the relations among the related parties. Based on this guideline, we can break down the functions of the entire government and its tax collecting agencies and title the different functions as 'tax user' and 'tax collector'. Thus the related tax concepts and behavilral criterions can be defined according to the relations among 'tax user','tax collector' and 'tax payer'.