摘要
《税收征收管理法》是税法体系中一部重要的法律,对其进行妥适修改,能促进税务行政机关实现由管理到服务的转变,更好地保障纳税人权利。无论是基本理念,还是具体制度,发达国家在税收征管领域都有诸多经验值得我国镜鉴。对该法的进一步修改,应着力于改革"两个前置"和税务代理制度,建立涉税信息共享制度,并解决好与相关法律的衔接问题。根本上看,从理念到制度,都应体现出对纳税人权利的尊重与保障,实现税收征管领域的"良法美治"。
Being an important part of tax law system, the Law of Tax Collection and Management needs proper amendment to enhance the transition realization from management to service of the tax administration organ in order to better guarantee the right of taxpayers. In this tax collection and management field, developed countries have much experience worth learning both in basic theories and in specific systems. So, considering the amendment of this law, the reform of ‘two first’ and the tax agent system should be focused on, a tax-related information sharing system needs to be set up, and the convergence with relevant laws requires to be solved. Fundamentally speaking, no matter in concept or in system, the respect and guarantee of the right of taxpayers should be manifested to achieve‘the rule of good law’ in tax collection and management ifeld.
出处
《行政法学研究》
CSSCI
北大核心
2014年第1期31-41,共11页
ADMINISTRATIVE LAW REVIEW
基金
笔者担任首席专家的国家社会科学基金重大项目"促进收入公平分配的财税法制创新研究"(13&ZD028)的阶段性成果
关键词
税收征管法
税务复议前置
纳税人权利
Law of Tax Collection and Management
Tax Reconsideration First
Right of Taxpayer
