摘要
改革开放四十多年来,中国经济、社会、文化、科技等方面取得了巨大成就,财税体制机制以及理财治税思路发生了重要变革,发挥保驾护航作用的税收征收管理法律制度也经历逐步完善的过程。本文以时间为轴线,梳理了税收征管制度从无到有,再到不断完善的发展过程。随着税收征管逐渐走上了法治化、规范化的道路,有效地提升了税收治理能力,为国家发展提供了财力保障。随着互联网、大数据、云计算、人工智能等新技术发展,为顺应国内外经济形势,贯彻落实税收法定原则,适应深化税制改革的要求,及时修订《税收征管法》既必要又紧迫。
China has made great achievements in economic, social, cultural, and scientific aspects for over 40 years since the reform and opening up. Important changes have taken place in the mechanism of the fiscal and taxation system and the ideas of financial management and tax administration. The legal system for administration of tax collection as an escort of the economy has undergone a process of gradual improvement as well. With time as the axis, this paper sorts out the development process of the tax collection and administration system. Legalization and standardization of administration of tax collection improve effectively the ability of tax governance and provide financial guarantee for the development of the country. With the development of new technologies such as Internet, big data, cloud computing and artificial intelligence, it is necessary and urgent to amend the Law on the Administration of Tax Collection in a timely manner in order to comply with the economic situations at home and abroad, implement the principles of statutory taxation and meet the requirements for deepening reform of the tax system.
作者
孙红梅
林森
易岚
Sun Hongmei;Lin Sen;Yi Lan
出处
《税务研究》
CSSCI
北大核心
2020年第3期85-90,共6页
关键词
税收征管法
修订
实施效应
税制改革
税收法定
Law on the Administration of Tax Collection
Amendment
Implementation effect
Tax reform
Statutory taxation
