摘要
税收的本质是人民与国家间的“契约”,而契约所蕴涵的平等、协商等理念正是我国当代税务行政中的稀缺品质。平等理念拓展了长期局限于纳税人间的传统平等观,将平等延伸至税务机关,重视实质平等。协商理念蕴涵双向交流与沟通之意,体现了对行政相对人意志表达的尊重倾向,也将为单一的权力行政手段增添活力与弹性。平等、协商理念对于提升纳税人主体地位、增进税收公平、改善征纳关系、实现高效行政都颇具现实意义。
The tax revenue is a contract between people and country essentially. The contract contains many ideas like equality and consultation which are rare and required in the tax administration nowadays. The idea of equality expands the area of conventional equality which considers that equality only exists in taxpayers. The idea of consultation contains the spirit of intercommunion which could promote the status of taxpayer and add energy to tax administration. These ideas will boost the course of modernization of tax administration.
出处
《行政法学研究》
CSSCI
2006年第1期72-78,共7页
ADMINISTRATIVE LAW REVIEW
基金
杨解君教授主持的江苏省哲学社会科学研究"十五规划基金"项目<行政执法理念与方式创新之探索>(04FXB002)的成果之一。
关键词
税务行政
契约理念
平等
协商
Tax Administration
Ideas of Contract
Equality
Consultation
