结构性简约税法的理论证成与工具适用

改革开放以来,税制演进与征管创新对稽征经济原则的偏离严重。稽征经济理论对此无法加以解释与规范,理论与实践错位突出。在诠释税法中“简约与复杂”的逻辑关系后,通过简约税法与稽征经济的理论联结,同步考察域内外实践,提出稽征经济的实质是结构性简约税法,并架构起“四梁八柱”的新理论体系。一方面,不同经济社会发展阶段,税制总是呈现出有繁有简的结构性特征,税制的复杂化生长有助带动税法简约成为发展趋势;另一方面,税制设计与征管创新若能契合简化税制要素、精选税制工具、致力透明税制、减少例外规定、降低征管费用、压缩合规成本、便利救济渠道、实现内外协调等目标要义,将过分的复杂税制尽力简化,对简约税制巩固成效,有利减少因税制复杂化失当带来的效率减损,不断提高征管经济性。在结构性简约税法理论指引下,税制简化的审查工具类型更加丰富、简化指标更为科学,助力增强税法建制原则的解释力、规范力。通过对新一轮财税体制改革中的实体与程序税制进行相关性反思、修正,沿循新的理论路径,助力深化税改成果。

Justification and Application of Structural Simple Tax Law

Since reform and opening, evolution of tax system and innovation of tax collection have deviated from tax collection economic principle more and more seriously and the dislocation between theory and practice is prominent. After explaining logical relationship between simplicity and complexity in tax law, through theoretical connection between simple tax law and tax collection economic principle, and reviewing practice both at home and abroad, the idea that the essence of tax collection economic principle is structural simple tax law was proposed, and a new theoretical system of four beams and eight pillars was constructed. On the one hand, the growth of tax system complexity helps to promote tax law simplification into a development trend; on the other hand, if tax system design and collection innovation can be in line with a series of simplification goals, it will simplify excessive complicated tax system, consolidate effectiveness of simplified tax system, and reduce efficiency loss caused by tax system complexity. Under the guidance of structural simplicity tax law theory, tax system simplification tool types are more abundant, and simplification indicators are more scientific, which helps to enhance explanatory and normative power about tax law principle. Related reflection on and revision of entity and procedure tax system in a new round of fiscal and taxation system reform can make a new theoretical path to help deepen tax reform achievements.