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我国税法实践中,税收规范性文件在目的、内容和效力等方面发生了严重异化,造成了税务行政和司法中的诸多问题。税收宏观调控功能过度强化、央地财政博弈以及税务行政本身的专业性和复杂性是造成税收规范性文件异化的根本原因。虽然新《行政诉讼法》初步建立了抽象行政行为司法审查规则,但仍不足以从根本上解决这一问题。要对税收规范性文件异化的现象进行矫正,有必要弱化税收的宏观调控功能、明确税收规范性文件的行政解释属性,建立完整的规范性文件审查机制,并在税收规范性文件制定实施过程中坚持纳税人权利保护的原则。
In the practice of tax law in our country, the tax normative documents have experienced serious alienation in the aspects of purpose, contents and effectiveness, which have caused many problems in tax administration and administration of justice. Excessive strengthening of the tax macro-control function, the fiscal game of the central government and the professionalism and complexity of the tax administration itself are the fundamental reasons for the alienation of tax regulatory documents. Although the new Administrative Procedure Law initially established the rules of judicial review of abstract administrative acts, it is still not enough to fundamentally solve this problem. To rectify the phenomenon of alienation of tax regulatory documents, it is necessary to weaken the macro-control function of tax revenue, clarify the administrative interpretation attributes of tax regulatory documents and establish a complete normative document review mechanism. In the process of formulation and implementation of tax regulatory documents Adhere to the principle of taxpayers’ rights protection.