完善依法治税新探

依法治税作为依法治国的组成部分,是社会主义民主政治的产物,其实质是实现税收的制度化和法律化。因此,依法治税的核心思想是税收法治,这是我们理解和认识依法治税的理论基础。目前我国税收分配的现实状况,离依法治税的要求还有一定差距,在税收法律制度、税收执法、法治观念、税收司法保障体系、地方税务以及税务干部队伍建设等方面尚存在一些问题。为完善我国依法治税,应当科学的实施税收征管、建立司法保障体系、强化税务代理、加强税收法律监督、尊重纳税人的权利。以推进和完善我国税收法制的进程。

Exploring the Improvement of Administering Tax Work by Law

As a part of ruling country by law, administering tax work by law is an outcome of socialist democracy and politics, and its essence remains the realization of systematic and legalistic tax revenue. Therefore, its core should be regarded as legislation of tax collection, which is the theoretical basis of our comprehension and recognition. At present, there is a long way to go toward the demands of the target, for there are many problems in current conditions of tax distribution, system of taxation laws, execution of tax revenue laws, concepts of rule of law, system of tax revenue and judicature insurance system, local tax work and cadre of tax affairs, etc. To improve the administering tax by law and propel our tax-collection legislation, we should carry out management of tax revenue, build judicature and insurance system, intensify the agency system of tax affairs, reinforce the supervision of taxation laws, and respect the rights of taxpayer.