摘要
从“十四五”时期社会经济基本发展需要和路径出发,面向中长期财税体制规范与完善,对税收征管制度构建做出基本判断。税收征管过程是国家贯彻治理意图的过程,通过介入经济与社会,凸显和力图实现其治理目标;同时,纳税人通过纳税及相关经济过程的行为选择向国家传递税收意愿。自利外生的个体行为偏好假定下利益最大化分析框架无法构建税收征管制度这一多目标复杂体系。因此,税收征管制度体系构建应以“协同共治”的基本理念代替“最优分析”。文章指出税收征管制度优化需要解决的基本问题和面临的挑战,在分析中将提升纳税服务界定为增进职位理性与个人理性的一致性;将自由裁量权约束的分析置于技术与社会情境所形成的社会偏好中,力图在一个更开阔和有解释力的路径展开阐释。
Starting from the basic needs and paths of social and economic development during the 14th Five-year Plan period, the basic judgment on the construction of tax collection and management system is made for the standardization and improvement of medium and long term fiscal and tax systems. The process of tax collection and administration is a process in which a country carries out its governance intention. It highlights and tries to achieve its governance goal by intervening in economy and society. At the same time, taxpayers convey their tax intentions to the state through their behavior choices in tax payment and related economic processes.The benefit maximization analysis framework can not construct the complex multi-objective system of tax collection and administration under the assumption of individual behavior preference derived from self-interest. Therefore, the construction of tax collection and management system should replace "optimal analysis" with the basic concept of "collaborative governance". Furthermore, it points out the basic problems and challenges that need to be solved in the optimization of tax collection and management system. In the analysis,improving tax service is defined as enhancing the consistency of position rationality and individual rationality. The analysis of the constraints of discretion is placed in the social preference formed by technology and social context, and it tries to explain in a more open and explanatory way.
作者
林映强
LIN Ying-qiang(Guangxi University of Finance and Economics,Nanning Guangxi 530003,China)
出处
《铜陵学院学报》
2022年第3期24-28,共5页
Journal of Tongling University
基金
广西哲学社会科学规划课题“贸易便利化视角下中国——东盟税收制度深度协调研究”(18BJY002)
广西财经学院2021年度财政与公共管理学院学科项目“国家治理现代化视野下税收征管制度改革研究”(21ZD001)。
关键词
税收征管制度
国家治理
社会偏好
税收社会认同
tax collection and administration system
the perspective of national governance
social preference
tax social identity
