CAJ | 학술논문

《税收征收管理法》的修订目标是构建现代税收征纳制度,推动征纳双方从不平等的、单向的、对抗的管理关系转型为平等的、互动的、合作的治理关系。由此观之,《征求意见稿》取得了诸多可喜进展,但还应再进一步。具体来说,一是要树立现代税收治理观念,彰显税收程序法控制权力、保护权利的公法价值,实现立法名称与宗旨的＂去管理化＂;二是要提升税务机关的有效治理与规范治理能力,以税收法定原则为核心,探求信息管税与隐私保护、征税效率与经济自由的平衡协调,实现对征税行为的程序控制;三是要加强和完善诚实推定权等纳税人权利,在税务利息和滞纳金等方面淡化国库优位色彩,并进一步改革复议前置与纳税前置制度。
《세수정수관리법》적수정목표시구건현대세수정납제도,추동정납쌍방종불평등적、단향적、대항적관리관계전형위평등적、호동적、합작적치리관계。유차관지,《정구의견고》취득료제다가희진전,단환응재진일보。구체래설,일시요수립현대세수치리관념,창현세수정서법공제권력、보호권리적공법개치,실현입법명칭여종지적＂거관이화＂;이시요제승세무궤관적유효치리여규범치리능력,이세수법정원칙위핵심,탐구신식관세여은사보호、정세효솔여경제자유적평형협조,실현대정세행위적정서공제;삼시요가강화완선성실추정권등납세인권리,재세무이식화체납금등방면담화국고우위색채,병진일보개혁복의전치여납세전치제도。
The revision of the Law on the Administration of Tax Collection aims to establish the modern tax imposition system and push the transition from unequal, unidirectional and antagonistic administrative relationship to equal, interactive and cooperative governance relationship. From this point, we can see that the Revised Draft has achieved much gratifying progress. However, it still needs to be further improved. To be specific, firstly, the idea of the modern taxation governance should be set to present the value of the public law, which means the tax procedural law controls power and protects rights, and realizes the ＂administrative abolition＂ of name and purpose of the legislation. Secondly, it should enhance the ability of tax authorities in effective governance and standard management. Based on the tax statutory principle, it studies the balanced coordination between the information governance duties and the privacy protection as well as the taxation efficiency and the economic freedom so as to ultimately realize the process control on the tax behavior. Thirdly, it should strengthen and perfect the taxpayers＇ rights such as the right of honest presumption, weaken the treasury primacy in tax interest and late payment penalty as well as further reform the preposition of reconsideration and preposition of taxation system.