论我国税收源泉扣缴制度之完善

源泉扣缴是税款征收的重要方式之一,能有效地控制税源、节约税收成本、提高征管效率。我国源泉扣缴制度存在法律规定层级多、不同层级税收法律规定相抵触等问题。针对我国源泉扣缴制度中存在的问题,应在《税收基本法》中明确源泉扣缴的概念、原则;统一税收实体法中的相关规定,从而完善制度体系;在《税收征管法》中明确扣缴义务人的法律地位,改变扣缴义务人权利和义务失衡的状态,明确区分源泉扣缴和委托代征。

On the Perfection of Legal System of Withholding at Source in China

Withholding at source is one of the important tax collection techniques,which plays an important role in controlling tax source,saving tax cost and improving the efficiency of taxation.System of withholding at source in China has such problems as multi-level system of legal provisions,different levels of tax law being inconsistent and other issues,which makes the enforcement practice collection law weak and the system can not function effectively.Based on the withholding system of source problems in China,the author points out the concept and principle of withholding at source in tax law should be explicated,the relevant provisions of substantive law should be unified,the system should be improved,the withholding legal status should be established,the state of imbalance about rights and obligations of withholding agent should be changed,the system of withholding at source should be clearly distinguishes and the commission should be levied.