作者：单飞跃
作者介绍：上海财经大学法学院教授
出版日期：2019年2月9日
内容提要 方便并有利于纳税人为核心内涵的纳税便利思想,应贯穿于税收立法与税法实施的全过程,并作为一项基本的税法原则固定下来。在事实层面,纳税便利原则以多种表现形式存在于我国现行税法规范之中;在价值层面,纳税便利原则强调从保障纳税人基本权益的视角进行税制构建与税法实施。纳税便利原则根植于宪法规定的人民主权与人权保障原则,主张国家有义务为纳税人提供与其履行纳税义务相匹配的便利条件,税收立法确定、简便、易懂,税收执法规范、科学、以人为本,是形式方便与实质有利、征税便利与纳税便利的有机统一。纳税便利原则与税收法定原则、税收效率原则、量能课税原则存在联系与区别,对改善我国税收法治环境、规范国家税权、完善实体税制及征管机制具有指导作用。
关键词 纳税便利 税收效率 纳税人主动遵从 纳税人基本权益
Abstract: The concept of taxpaying convenience, which means offering convenience and benefits to taxpayers, should sticks to the legislation and administration of tax law and be defined as a basic principle in the tax law. In the aspect of fact, we found different types of taxpaying convenience norms in our existing tax law. In the aspect of value, the doctrine of taxpaying convenience emphasizes that both taxation system should be established and tax law should be administrated under the protection of taxpayer fundamental rights. It is based on the people's sovereignty and human rights set forth in the constitutional law, and argues that the state is obliged to facilitate the taxpaying corresponding with taxpayer's obligations. Specifically, tax legislation shall be definite, simple, and easy to understand; tax enforcement shall be normative, scientific and human-oriented, which embodies the unification of formal convenience and substantive benefit to taxpayers, convenience of tax collection and taxpaying. It has not only relation with but also difference from tax legalism, tax efficiency and capacity to pay. It will play a guiding role in improving tax environment under the rule of law, constraining the national tax power, perfecting taxation system and administrative mechanism in China.