税制改革中纳税人权利救济体系的反思与重构——以税务行政复议与税务诉讼的自由选择为中心

随着我国纳税人权利意识的逐渐觉醒,纳税人权利保护及其救济途径备受关注。然而无救济即无权利,基于税务纠纷案件频发的现实,应突破当前纳税争议解决困境,减少税务争讼诉累,重铸纳税人权利救济体系。值此《税收征管法》修法之际,有必要进一步强化纳税人保护理念,擎征纳双方利益平衡之原则,实现纳税人自由选择税务行政复议或税务诉讼,以提升纳税服务质量及救济保障水平,切实维护纳税人的合法权益。     

对税收无偿性特征认识的反思

长期以来 ,由于众多因素的影响 ,使得政府与纳税人之间出现了权利与义务的失衡。作为纳税人有纳税义务 ,但相应的有什么权利 ,没有深入去探讨 ,而总是去想如何减少或避免去尽纳税的义务 ,作为政府有征税的权力 ,但相应的应尽什么义务 ,没有去深究 ,总认为税收是无偿征收的 ,天经地义。由于没有共同的切入点或切入点不明确 ,出现了纳税人纳税意识不强 ,政府的服务质量不高等现象     

锡山地税局擦亮“便民办税、规范服务”品牌

今年以来,锡山地税部门以“始于纳税人需求,基于纳税人满意,终于纳税人遵从”这一理念为导向,坚持“高效、便捷”的原则,积极转变观念、完善服务手段、搭建服务平台、创立服务品牌,积极探索全面全方位纳税服务体系建设,不断丰富纳税服务内涵,营造和谐纳税环境,纳税服务工作取得了可喜成绩,该局荣获“2007—2009年度无锡市文明行业”荣誉称号,     

优化我国纳税服务研究

近年来,纳税服务受到世界各国尤其是西方国家的普遍重视。西方国家的纳税服务能维护纳税人权利、纳税服务标准明细化、为纳税人提供分类服务、重视志愿者服务等,我国又做得如何呢？本文对此进行了研究。     

浅析我国税务服务体系

税收既是政府提供公共物品和服务的报酬,也是公民购买政府服务的价格。长期以来,我国过分强调纳税人的纳税义务而忽视了其作为商品的购买者应当享受到的服务。本文试图借鉴国外多种多样的纳税服务手段,来完善我国税务服务体系。     

打造“一门式”纳税服务品牌

什么足纳税服务？对此问题的理解直接关系到税务机关的服务手段、服务方法、服务水平及服务质量。国家税务总局“关于加强纳税服务工作的通知”中这样说：纳税服务是税务机关根据税收法律、行政法规的规定，在税收征收管理过程中向所有纳税人提供的旨在方便纳税人履行纳税义务和享受纳税权利的规范、全面、便捷、经济的服务活动的总称。     

论税务服务体系的完善

税收既是政府提供公共物品和服务的报酬，也是公民购买政府服务的价格。长期以来，我国过分强调纳税人的纳税义务而忽视了其作为商品的购买者应当享受到的服务。本文试图借鉴国外多种多样的纳税服务手段，来完善我国税务服务体系。     

纳税人涉税信息的保护研究

数字化时代要求政府不断提升数字化建设水平,税务部门提出以数治税的战略要求,在追求征管便利化的同时,也给纳税人带来了涉税信息被侵权的较大风险,影响纳税人的纳税积极性。其主要原因在于相关立法有待完善、信息存储系统存在漏洞等。本文通过分析现存问题提出相应解决对策,以期达到保护纳税人涉税信息安全,维护纳税人应有权利并从而提升对纳税机关的信任程度,促进税收征管工作有序开展。     

纳税服务中存在的问题和改进措施

按照“始于纳税人需求、基于纳税人满意、终于纳税人遵从”的原则，进一步转变观念，完善纳税服务的体制机制，创新纳税服务的方式手段，提升纳税服务的质量水平，是当前税收工作的重要内容之一。试从纳税服务的重要意义谈起，指出当前工作中存在的问题，并提出下一步的改进措施。     

新公共服务理论与优化纳税服务

近年来,优化纳税服务构建服务型政府,从根本上转变纳税服务理念,规范纳税服务行为,进一步完善新型纳税服务体系,已经成为当前税收征管的中心工作。但由于目前在行为标准、服务理念、组织机构、岗责体系等方面的建设还缺乏战略性的思考,纳税服务体系仍有待于进一步完善。因此,文章从＂新公共服务理论＂入手,为优化纳税服务在理论和实践上进行探索。     

Favouritism towards the poor and a discontinuous tax structure

This article aims to theoretically clarify two points. First, even though the government shows favouritism to the poor and wants to exempt low-income taxpayers and to secure the necessary income tax revenue by taxing only high-income taxpayers, the government nevertheless ends up taxing the poor. This is in opposition to favouritism and arises because of the government’s inability to observe the individual taxpayer’s income levels. Second, even without observing each taxpayer’s income level, if favouritism is sufficiently strong, then the government can discontinuously resolve such unintentional taxation.     

The Economics of Ageing—What Do We Face?

We, as taxpayers, face challenging problems in assisting the well-being of old people mainly because preparing for and living through old age is a risky business. Through government, taxpayers can provide some insurance against the risks of old age, especially the risk of bad health and the risk of a long life. However, the ageing population suggests that maintaining this support will require increased taxation. This article quantifies this challenge for Australia and concludes that although increased taxation may be required it will be easily affordable from the much higher incomes generally received due to the secular increase in productivity.     

税收中介:环状模型

中介是介于供给者和消费者,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制。本文在"税收中介"的特定框架下,提出了一个模型以讨论中介问题,表述了"中介有效性定理",简要讨论了中介的有效配置,并以农村税收问题为例,进行了经验讨论。本文表明了中介问题的重要性及其研究价值。     

税收中介:环状模型

中介是介于供给者和消费者,制定宏观政策的中央政府和按个人理性行事的万千个体之间的组织或机制.该文在税收中介的特定框架下,提出了一个模型以讨论中介问题,表述了中介有效性定理,简要讨论了中介的有效配置,并以农村税收问题为例,进行了经验讨论.该文表明了中介问题的重要性及其研究价值.     

Federalism and horizontal equity across Switzerland and Germany: a new rationale for a decentralized fiscal structure

Higher wages in agglomerations often do not reflect an increase in purchasing power, because a high percentage of the wage increase has to be spend on housing. Thus, after housing is considered taxpayers may have identical disposable incomes, although gross as well as after-tax income may differ. This unequal treatment of taxpayers is due to the taxation of nominal incomes. If tax systems taxed income based on regionally adjusted purchasing power, horizontal equity would be assured. Since this is an unfeasible option, the differences could be corrected by allowing a deduction on housing costs. Given the large revenue losses, it seems unlikely that governments in OECD countries move to a system where rents are deductible in determining taxable income. Another alternative—taxation of potentially achievable income—is unfeasible due to political opposition. A final and less costly alternative is fiscal federalism. Granting autonomy to the lower levels of the government offers local governments the power to design the tax system in a way that reflects differences in living costs. Although this option does not necessarily imply that governments effectively design the tax schedule in that way, a comparison of Germany and Switzerland shows that governments are aware of these differences across regions. The paper concludes that granting tax autonomy to the lower tiers in Germany would make many citizens, especially in the Southern part, better off and would promote horizontal equity among German taxpayers.     

Intergovernmental competition,voice and exit options and the design of fiscal structure

Taxpayers may reveal their assessment of policy through exercise of available voice and exit options within the fiscal constitution. The voice option is utilized when taxpayers remain within political boundaries and attempt to communicate their assessments regarding the institutionalstatus quo to policymakers. Exercise of the exit option occurs when taxpayers signal discontent with thestatus quo by purchasing from another government supplier. This paper discusses and contrasts theconventional andconstitutional economics views toward fiscal design and argues that a major difference exists regarding the issue of who should be awarded primary responsibility in the policy process: taxpayers or policymakers? Because voice and exit options determine the relative leverage of taxpayers and policymakers in the policy process, it is argued that the design of voice and exit options in the fiscal constitution exerts a predictable influence on policy. The paper concludes that one's view toward the design of voice and exit options is affected by one's perception of the appropriate size of government. Competitive fiscal structures tend to be advocated by those who believe that government tends to overexpand and monopolistic structures tend to be advocated by those who believe that government tends to be too small.     

增值税两类纳税人身份选择的新思考

我国现行税收政策上的差别造成了增值税两类纳税人税收负担上的差别,也为纳税人选择税收身份进行税收筹划提供了可能性。本文对目前国内主流的税收筹划教材、书籍及相关刊物上关于增值税两类纳税人身份选择的税收筹划方案提出了质疑,站在纳税人税后利润最大化的角度对其进行了分析和总结,得出了与前者不同的结论。     

Consumption tax revenue and personal income tax: analytical elasticities under non-standard tax structures

This article models the elasticity of consumption taxation faced with changes in disposable income. Its calculation makes clear the importance of the design of the personal income tax and of the changes caused to the consumption of taxpayers. The modelling is performed for both individual taxpayers and the population as a whole.     

Income Distribution, Taxation, and the Private Provision of Public Goods

This article investigates the role of taxation when public goods are privately provided. Externalities between consumers via the public good are shown to cause kinks in social indifference curves. As a result, a government restricted to income taxation should engineer enough inequality to ensure there are some non-contributors to the public good. Whether commodity taxation changes this conclusion depends on the extent to which consumers "see through" the government budget constraint. If they can, inequality should still be sought. When they cannot, in contrast to the case of an economy with only private goods, commodity taxation can be used in conjunction with income transfers to achieve the first-best.     

财政收入最大化与地方政府地价竞争

本文借鉴制度经济学研究方法,将中央政府的若干治理手段嵌入到地方政府地价决定函数中,对财政收入最大化与地方政府地价竞争的治理策略做比较制度分析。本文认为,地方政府在地价决定中具有产业间边际财政总收入均等化的动机,适度提高农地征收价格以及服务业税负,有助于压缩地方政府的恶性竞争空间。产业性税收优惠政策可能只对那些租赁而不是持有地产的经营者才有效,可以考虑适度增加住宅所有者的税负来实现“增税降费”的财政收入结构调整,同时继续维持对营业场所以租赁为主的知识密集型服务业的税收优惠。