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国务院法制办于2015年1月5日公布《中华人民共和国税收征收管理法修订草案(征求意见稿)》,其中的重大变革即是对涉税信息披露的相关规制,尤其是第三方涉税信息。在我国实践中,地方性法规曾对第三方涉税信息规制进行了尝试和实践,但效果并不理想。第三方涉税信息管理法律制度包含了提供制度、分析制度和保障制度,它不仅是税收征管的基础,也是直接税制改革的必然要求。本文通过分析第三方涉税信息的法学理论基础,结合地方立法实践,对我国第三方涉税信息共享制度的法律构建提出完善的建议。
The Legislative Affairs Office of the State Council promulgated the “Draft Revised Tax Collection and Management Law of the People’s Republic of China (Draft for Comment)” on January 5, 2015, and the major change therein is the relevant regulations on tax-related information disclosure, especially the tax-related information of third parties . In our country’s practice, local laws and regulations have tried and practiced the regulation of tax-related information of the third party, but the result is not satisfactory. The legal system of the third-party tax-related information management includes the providing system, the analysis system and the safeguard system. It is not only the basis of tax collection but also the inevitable requirement of the direct tax system reform. Based on the legal theory basis of the third-party tax-related information and the practice of local legislation, this article puts forward some suggestions on the legal construction of the third-party tax-related information sharing system in our country.