摘要
日本广域行政中的税务合作有着完备的制度安排。地方交付税、法定外税、合并特例法等为广域行政提供了财政和法律支持。日本广域行政中税务合作的主要特征为:基于法律的明确规定,合作类型集中在广域联合和部分事务组合,内容涉及协同落实地方税滞纳处分、纳税申报、税务咨询等事项。中国和日本均为单一制国家,税收立法权集中在中央。借鉴日本的经验,建议我国制定税收基本法和区域合作法,完善税务合作的法律依据;健全地方税体系,赋予地方一定的税收自主权;创新区域合作类型,构建多元化税务合作模式;加强税务稽征协作,推动区域间税收联动治理;转变税收征管理念,优化跨区域涉税事项服务。
There is a complete institutional arrangement in the tax cooperation of Japan’s wide-area administration.Local delivery tax,tax which is not covered in statutory tax and merger special case law provide financial and legal support for wide-area administration.The main characteristics of tax cooperation in Japan’s wide-area administration are based on clear provisions of the law.The types of cooperation are concentrated in the combination of wide-area and partial affairs,and the content involves the implementation of local tax delays,tax declaration,tax consultation and so forth.Both China and Japan are unitary states,and tax legislative power is centered in the central government.Drawing on the experience of Japan,it is suggested that China should formulate the basic tax law and regional cooperation law in order to promote the legal basis for tax cooperation.In addition,it is necessary to improve the local taxation system and give local tax autonomy.Moreover,it is essential to innovate regional cooperation types and build a diversified tax cooperation model.It is still important to strengthen tax collection and cooperation and promote inter-regional tax linkage governance.Last but not least,it is vital to change the concept of tax collection and management and optimize cross-regional taxation services.
作者
徐楠芝
Xu Nan-zhi(KoGuan School of Law,Shanghai Jiao Tong University,Shanghai 200030,China)
出处
《税务与经济》
CSSCI
北大核心
2019年第5期104-108,共5页
Taxation and Economy
关键词
日本
广域行政
区域合作
税务合作
税收治理
Japan
wide-area administration
regional cooperation
tax cooperation
tax governance
