中西治税理念比较及借鉴——兼议我国公共财政框架下“公共税收”治税理念的确立

我国与西方国家的治税理念是截然不同的,主要表现在“国家本位观”与“纳税人本位观”以及“人治”观与“法治”观的差异上。在我国社会主义市场经济的初步建立和发展的背景下,在构建成的公共财政基本框架下,借鉴西方国家的治税理念,应确立以“社会公众的税收”理念为灵魂,以“保护纳税人权利、服务纳税人”和“税收法治”的理念为本质特征的我国自己的“公共税收”治税理念。

The Comparasion Between Chinese and Western Taxation Administration

The principles of taxation administration are completely different in China and the western countries,especially in terms of "country standard" and "taxpayer standard",and "administration by human" and "administration according to law".When China's market economy gradually develops,under the system of public finance,i.e.to the principles of taxation administration in western countries,it is necessary for China to establish "public taxation" principles,in which "public taxation" is the soul;with "respecting taxpayers' rights" and "taxation administration according to law" as the essence.