海峡两岸税收征管中第三人协助制度比较研究
The Comparative Research of the Third Parties’Assistance Systems in the Tax Revenue in mainland China and Taiwan
摘要
高效优质的税收征管，税收法治国家的建成，除税务机关的努力之外，还需要其他行政机关、司法机关、银行等社会机构的倾力协助，即本文所述的税收征管中的第三人协助。无论是在制度建设层面，还是在具体协助的实施层面，海峡两岸的税收征管中第三人协助制度均存在着差异。本文从宏观和微观两个层面围绕海峡两岸税收征管中第三人协助制度的相关问题展开比较研究，认为在该制度上台湾地区在许多方面确实较为完善和先进，认为大陆地区应适当借鉴台湾地区的立法经验，并提出相应的完善建议。 本文共分为三个部分：第一部分从宏观的角度对海峡两岸税收征管中第三人协助制度进行概述和比较，界定了第三人协助的范围；第二部分则从微观角度分别对海峡两... If one country or region wants to make the taxing high efficiency and high quality, besides the efforts of the tax authorities, there also needs assistances of other parties’, such as administrations, judicial authorities and social frameworks, namely the third parties’ assistance in the tax revenue. There are many differences both in the systems’ construction and in the assistances’ performing in...