摘要
为实现我国税收征管制度从传统到现代的根本转型,必须按照顶层设计的理念,将我国《税收征管法》修订的指导思想和税收程序制度改革的根本目标确立为建立现代税收征管制度,以适应促进税收事业科学发展、建设税收法治、提升直接税改革和顺应世界税收征管制度发展的需要。为此,本次《税收征管法》修订的重点立法问题应当聚焦在健全涉税信息管理制度、建立纳税评定制度、完善税收强制制度、完善税收检查制度、修改逃税和漏税等税收法律责任制度,降低税收救济门槛上。为统筹规划、突出重点,尤其应当完成好健全涉税信息管理制度、设立纳税评定制度和降低税收救济门槛等立法任务。
This paper argues that the guiding ideology for amending the Law of Administration of Tax Collection and the cardinal goals for tax collection procedural system reform should be established as the establishment of a modern system of tax collection based on an idea of top level design in order to transform China＇s tax collection and administration system from a traditional pattern to a modern one, promote the scientific development of taxation, build up the rule of tax law, enhance the direct tax reform, and adapt to the development of tax collection system in the world. Therefore, the key legislative issues concerning the amendment of the Law of Administration of Tax Collection shall be focused on the improvement of the tax- related information management system, the establishment of the tax payment assessment system, the improvement of the tax enforcement system and tax inspection system, the amendment of the tax legal liability system for tax evasion and the lowering of the threshold for tax relief. To undertake overall planning and give priority to major tasks, more attention should be paid to the improvement of tax-related information management system, the establishment of tax payment assessment system and the lowering of the threshold for tax relief.
出处
《税务研究》
CSSCI
北大核心
2012年第10期57-62,共6页
关键词
现代税收征管制度
《税收征管法》
税收程序制度
税收立法
Modernized administration of tax collection system
Law of Administration of Tax Collection
Reform in taxcollection procedure system
Legislation on tax collection
