信用监管视域下纳税信用修复的功能优势及制度建构

作为完善事后监管的重要环节,纳税信用修复是对税收违法“黑名单”制度的有益补充,其具有优化和升级政府监管职能的突出功能优势,可将信用监管机制内嵌于税收法治的实现进程之中。但从实践来看,纳税信用修复因立法位阶较低、实体和程序条件亟待规范而严重阻碍其功能优势的发挥。为此,遵循全面修复原则,以提升立法位阶、规范实体和程序条件为抓手进行制度建构,最终实现信用修复从“部门治税”向“多元共治”的模式转变。

On the Functional Advantages and Institutional Construction of Taxpaying Credit Remedy from the Perspective of Credit Supervision

As an important part of improving after-the-event regulation,taxpaying credit remedy is a beneficial supplement to the blacklist system of violating taxing laws and features obvious functional advantages of optimizing and upgrading governmental regulation,which makes it possible for the credit regulation system being impeded into the process of realizing the governance of taxpaying by the law.However,the display of the functional advantages of taxpaying credit remedy is severely impeded in practice due to the low legislative rank of laws on taxpaying credit remedy and the uttermost lack of regulation on substantive and procedural conditions.Therefore,it is recommended that we should comply with the principle of comprehensive remedy and conduct institutional construction by focusing on elevating the legislative rank of law on taxpaying credit remedy and regulating the substantive and procedural conditions,so as to transform the model of credit remedy from“departmental tax governance”to“multiple co-governance”.