税收法治视角下的国税地税征管体制改革

Reform of State Tax and Local Tax Collection and Administration System under the Perspective of the Rule of Tax Law

国税地税征管体制改革调整了中央与地方政府之间的税收征管权分配,给税务机构、征管范围、征管程序、纳税人权利救济机制等带来一系列变化。根据国家治理现代化的要求,税收征管需要法治化。我国应当根据国情,积极推进税收法治建设,将国税地税征管体制改革成果法治化,修改完善《税收征收管理法》,通过法律来规范税务机构的法律职责、征管范围、征管程序等,调整税收复议、税收诉讼制度,完善纳税人权利救济机制,完善中央政府与地方政府之间的税收征管制度,并做好与《社会保险法》相关法律条款的衔接。

The reform of China’s tax collection and administration system in 2018 adjusted the distribution of tax collection and management power between the central and local governments, bringing a series of changes to the tax authorities, the scope of collection and administration, the procedure of collection and management, and the relief mechanism of taxpayers’ rights. According to the requirements of the modernization of national governance, tax collection and management need to be legalized. Our country should actively promote the construction of tax law according to the national conditions, legalize the achievements of the reform of tax collection and management system, amend and perfect the Tax Collection and Administration Law, standardize the legal responsibilities, scope and procedures of tax authorities through law, adjust the tax reconsideration and tax litigation system, improve the remedy mechanism of taxpayers’ rights, and improve the tax collection and administration of central and local governments. The tax collection and administration system should be well connected with the relevant legal provisions of the Social Insurance Law.