税收任务溯源:形成、异化与展望

Abstract

税收任务如同国家税款征收的路线图,其制定、执行攸关国家财政稳定、社会生活安定。最初规范税收任务的责任主要由税法承担,伴随国家行政力量的介入,税法规制的局限性逐渐显露,转而由税务机关的行政干预所主导。当前税收法定的税制改革方兴未艾,行政主导下税收任务的合法性与合理性深受各方质疑。同时,基于过于刚性的税收任务执行现况,未来税收任务的制定、执行应实现与《预算法》对接,逐步建立起柔性的税收预测体系。唯有如此,税收任务方能契合税理,顺应税收法定大潮。

The tax quota is like a roadmap of collecting tax by the country.Its formulation and execution is of great significance to the fiscal and social stability.In the first place,the tax quota was regulated by the tax law.But with the intervention of the national administrative power,the limitation of the tax law regulation is gradually revealed and the tax quota is dominated by the administrative intervention of the tax authorities.The current tax system reform on statutory tax is in the ascendant and the legitimacy and the rationality of the tax quota under the administrative control are deeply questioned by all parties.So based on the present situation of rigid tax quota,its future formulation and execution should accord with Budget Law,and a flexible tax forecasting system should be gradually established.Only thus,can tax quota fit the tax principle and conform to the trend of statutory tax.