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自序1

PREFACE1

TAXATION AND ECONOMY2

第一章 致力于建立稳定增长的税收收入机制2

税收经济篇2

Chapter one Establishing the mechanism for steady revenue growth2

第一节 持续稳定增长的税收收入3

一、适应经济增长的税收总量规模不断扩大3

1．Ever-expanding aggregate revenue magnitude in line with economic growth3

Section one Steady and sustainable growth of tax revenue3

二、适应经济结构调整的税收收入结构渐趋合理7

2．Gradual rationalizing of revenue structure in line with economic restructuring7

三、税收收入对经济增长的弹性分析12

3．Elastic analysis of the impact of tax revenue on economic growth12

四、我国的宏观税收负担考察16

4．Study of macro tax burden in China16

1．The overall economic growth and structural optimization are the fundamental driving forces for revenue growth19

Section two Analysis of internal driving forces for China s revenue growth19

一、经济总量增长和结构优化是税收收入增长的根本动力19

第二节 我国税收收入增长的内在因素分析19

二、1994年税制改革的成功实施为税收收入增长提供了有力保障23

2．Successful reform of tax system in 1994 guarantees revenue increase23

3．Strengthening tax collection and administration is a key factor contributing to revenue increase26

三、加强税收征管是确保税收收入增长的重要因素26

Section three Contributions of tax revenue to economic and social development30

第三节 税收收入对社会经济发展的贡献30

1．Enhancing national economic strength31

一、增强了国家的经济实力31

2．Improving the government s ability for macro regulation32

二、增强了政府的调控能力32

3．Generating powerful financial support for reform，development and stability36

三、为改革、发展、稳定提供了强大的物质基础36

第四节 未来税收收入增长前景展望38

一、“十五”时期税收收入增长前景分析38

1．Projection for the period of the 10th Five-Year Plan38

Section four Projection of revenue growth38

二、保持税收收入稳定增长需要处理好几个关系44

2．Relations to be balanced in securing steady increase of revenue44

第二章 积极发挥灵活有效的宏观调控职能47

Chapter two Flexible and effective role of macro-regulation47

1．Counter-inflation tax policy options48

Section one Macro-regulation by taxation in China48

第一节 我国税收宏观调控实践48

一、应对通货膨胀的税收政策选择48

二、应对通货紧缩趋势的税收政策选择51

2．Counter-deflation tax policy options51

三、推动经济结构转型的税收政策选择55

3．Tax policy options promoting economic restructuring55

四、推动西部大开发的税收政策选择60

4．Tax policy options promoting Great West Claim60

第二节 对发挥税收宏观调控作用的认识64

Section two Understanding macro-regulation by taxation64

一、税收政策在积极财政政策中的地位和作用65

1．Status and role of tax policies in the pro-active fiscal policy65

二、税收对拉动经济发展“三驾马车”的影响68

2．Impact of taxation on the “troika”(investment，consumption and export)for economic growth68

3．Implementation of tax policies characterized by minus and plus and structural adjustment71

三、实行有增有减、结构调整的税收政策71

4．Stable implementation of macro-regulation by taxation based on foreign experiences，latest social development and right opportunities77

四、借鉴他国经验，审时度势，把握时机，稳步实施税收宏观调控77

第三节 完善现行税制的思考81

Section three Thoughts on improving current tax systems81

1．WTO accession and deepening tax reforms81

一、加入世贸组织与深化税制改革81

二、完善流转税和规范所得税83

2．Fine-tuning turnover taxes and standardizing income taxes83

四、积极推进与深化税费改革86

三、健全地方税体系86

3．Improving local tax systems86

4．Promoting and deepening fee-to-tax reform86

五、实施可持续发展的税收政策88

5．Implementing tax policies for sustainable development88

Section one Changes and problems of China s income distribution system91

Chapter three Improving regulatory instrument of distribution characterized by efficiency and fairness91

第三章 不断完善维护效率与公平的分配调节手段91

第一节 我国国民收入分配格局变化及其问题91

1．Structural changes of national income distribution92

一、我国国民收入分配格局的变化92

2．Main problems of current income distribution97

二、当前收入分配中存在的主要问题97

Section two Roles of taxation in regulating income distribution101

1．Roles of taxation in regulating primary income distribution101

一、初次分配中税收的调节作用101

第二节 税收调节收入分配的实践101

二、再分配中税收的调节作用103

2．Roles of taxation in regulating income redistribution103

三、税收调节收入分配的局限性106

3．Limitations of regulation by taxation in income distribution106

Section three Observations on regulating current income distribution system111

1．Standardizing primary income distribution by source control111

第三节 规范当前收入分配的思考111

一、管住源头，实现初次分配的规范111

二、建立货币化、透明化和规范化的收入分配制度115

2．Establishing a monetary，transparent and standardized system of income distribution115

3．Setting up a multi-tier and multi-link mechanism of income supervision117

三、建立一个多层次、多环节的收入监控机制117

Section four Bringing taxation into better play in regulating income distribution120

1．Balancing efficiency and equity in taxation120

一、正确处理税收原则中效率与公平的关系120

第四节 进一步发挥税收调节收入分配的作用120

2．Reforming individual income tax124

二、改革现行个人所得税制124

3．Shifting social security fees to taxes126

三、大力推进社会保障费改税126

4．Introducing property tax，inheritance tax and gift tax at appropriate time129

四、适时研究开征财产税和遗产与赠予税129

1．Tax administration by law is the embodiment of running the state by law in the field of taxation134

TAX ADMINISTRATION BY LAW134

Chapter four Administering taxes by law is the soul of the undertaking134

Section one Tax administration by law is the inevitable route in the new century134

一、依法治税是依法治国在税收领域的具体体现134

第一节 依法治税是新世纪税收工作的必由之路134

第四章 依法治税是税收工作的灵魂134

税收法治篇134

2．Tax administration by law is the fundamental requirement of socialist market economy136

二、依法治税是社会主义市场经济的本质要求136

3．Tax administration by law fundamentally guarantees performance of tax functions138

三、依法治税是实现税收职能的根本保证138

四、依法治税是当前税收工作的客观需要139

4．Tax administration by law is the objective demand of the current work139

第二节 依法治税是税收事业发展的历史选择140

一、改革开放为税收法治进程提供了直接动力140

Section two Tax administration by law is the historic option made in the development of taxation140

1．Reform and opening-up generates direct vitality for tax administration by law140

二、1994年分税制改革为依法治税创造了良好的体制条件145

2．The tax-sharing reform adopted in 1994 provides good system conditions for promoting tax administration by law145

三、1998年以来全面推进依法治税的时机日趋成熟148

3．Growing opportunities for promoting tax administration by law since 1998148

四、新时期全面推进依法治税的工作构想151

4．Reflections on tax administration by law in the new era151

Section three Connotation and pursuit of tax administration by law153

第三节 依法治税的内涵与要求153

1．Administering taxes by law is the integration of collecting and paying taxes in accordance with law154

一、依法治税是依法征税与依法纳税的统一154

2．Power control is the key to tax administration by law156

二、治权是依法治税的核心156

3．“Collecting taxes due according to law in full and never collecting taxes in advance”is the practical principle of administering taxes by law157

三、“依法征税，应收尽收，坚决不收‘过头税’”是依法治税的实践原则157

Section four Thoughts on further promoting tax administration by law160

1．Balancing relationship between substance and procedure in the enforcement of tax laws160

一、在税收执法中要处理好实体与程序的关系160

第四节 进一步推进依法治税的思考160

二、在利益分配上要处理好中央利益与地方利益的关系161

2．Balancing central and local interest in interest distribution161

3．Balancing tax law enforcement and taxpayer service in the use of power163

三、在权力行使上要处理好执法与服务的关系163

第一节 我国税收立法权的行使逐步规范165

第五章 协调完备的税收立法是依法治税的基础165

Chapter five Systematic and systemic tax legislation is the basis for tax administration by law165

Section one Standardization of tax legislative power in China165

一、严格规定不同级次税收法律规范的制定权166

1．Strict definition of power for different levels of tax-law making166

2．Tax legislation must follow legal procedures168

二、税收立法必须严格遵循法定程序168

1．Preliminary establishment of a system of different levels of tax or tax-related laws172

Section two Improvement of China s tax law system172

一、我国初步形成不同级次的税收法律体系172

第二节 我国税收法律体系日趋完善172

2．Synchronized formulation of substantive and procedural laws of tax in China176

二、我国税收实体立法和税收程序立法同步推进176

第三节 对完善我国税收立法的基本思考181

一、从立法权限上实现税收立法权的横向、纵向合理配置181

1．Horizontal and vertical allocation of tax legislative power181

Section three Observations on improving tax legislation in China181

二、加快税收基本法立法进程，建立完备的税法体系184

2．Drafting Basic Tax Law so as to establish a systematic tax law system184

3．Improving tax legislation in line with requirements of China s accession into WTO185

三、适应加入世贸组织的需要，完善税收立法工作185

Chapter six Standardized and effective tax law enforcement is the key to tax administration by law188

第一节 严格贯彻执行税收征管法是规范税收执法的核心188

第六章 规范有效的税收执法是依法治税的关键188

Section one Strict enforcement of Tax Collection and Administration Law is the core of standardizing tax law enforcement188

1．Tax Collection and Administration Law helps to standardize tax law enforcement power189

一、税收征管法进一步规范完善了税收执法权189

2．Complete and scientific tax law enforcement procedure is the basis for stamd avdizing enforcement193

二、完整科学的税收执法程序是规范执法的基础193

三、对税收执法的程序制约可以有效防止滥用税权194

3．Restrictions on enforcement procedures effectively prevent abuses of tax power194

第二节 强化行政监督是规范税收执法的保障196

四、严格规定税收执法责任能够提高依法行政的质量196

Section two Strengthening administrative supervision ensures standardized tax law enforcement196

4．Stringent regulations on legislative obligation of enforcement can enhance administration by law196

一、建立健全案件审理制度197

1．Establishing and improving the system of case investigation197

2．Widely implementing the system of law enforcement responsibility198

二、广泛实施执法责任制198

三、积极尝试错案追究制199

3．Actively experimenting the accountability system for misjudged cases199

五、其他监督机制的作用不可替代200

5．Irreplaceable role of other administrative supervision mechanisms200

4．Conducting frequent inspection upon tax law enforcement200

四、开展经常性的税收执法检查200

第三节 尊重与保护纳税人权利是规范税收执法的重要内容201

Section three Respecting and protecting taxpayers rights are an important component of standardizing tax law enforcement201

1．Respecting and protecting taxpayers rights are an important aspect of standardizing tax law enforcement202

一、尊重与保护纳税人权利是治理税收执法权的重要方面202

2．Protecting taxpayers rights to apply for tax reduction，exemption and refund reflects the principle of equity203

二、对减、免、退税权的保护是税收公平原则的主要体现203

3．Protecting taxpayers secrecy is an ample reflection of respecting individual rights205

三、为纳税人保密是尊重个人权利的充分体现205

4．Protecting taxpayers rights to obtain information and to conduct supervision conduces to the protection of other taxpayer rights206

四、对知情权与监督权的保护能有效维护纳税人自身权益206

5．Protecting taxpayers rights of hearing and administrative review reflects protection of modern legal democracy208

五、对听证权、行政复议权的保护是现代民主法治的体现208

6．Protecting taxpayers rights to appeal is the last safeguard for their rights209

六、对行政诉讼权的保护是纳税人权利救济的最后屏障209

第四节 建立健全税收执法监督机制的思考211

一、税收执法监督是保护与监督的统一211

1．Tax-law enforcement supervision is the integration of protection and supervision211

Section four Observations on establishing and perfecting enforcement supervision mechanism211

2．Tax-law enforcement supervision is the integration of standardized and efficient administration213

二、税收执法监督是规范行政与高效行政的统一213

3．Tax-law enforcement supervision is the integration of internal and external supervision214

三、税收执法监督是内部监督与外部监督的统一214

第七章 营造依法治税的良好环境217

第一节 建立规范有力的税收司法保障体系217

一、规范履行公检法机关的税收司法权217

Section one Establishing a standardized and powerful tax judicial security system217

Chapter seven Creating a favorable environment for tax administration by law217

1．Standardization and performance of tax judicial power in public security，procuratorial and court organs217

二、建立专门的税收司法机构223

2．Establishment of special tax judicial organs223

Section two Building a stringent tax assistance and protection network228

第二节 建立严密的协税护税网络228

一、进一步完善税收代扣代缴办法228

二、进一步促进协税人权利与义务的落实228

2．Promoting the fulfillment of rights and obligations for tax assistants228

1．Improving tax withholding methods228

第三节 积极培育符合现代法治精神的税法意识229

3．Bettering tax assistance organization in the general public229

Section three Cultivating in an active manner awareness of tax law in line with the advocacy for rule by law229

三、进一步健全群众协税护税组织体系229

一、持久深入的税收宣传促进了税法意识的成长230

1．Lasting and in-depth tax law publicity speeds up cultivation of awareness of tax law230

二、培养现代税法意识任重道远234

2．A long way to go for cultivating modern awareness of tax law234

3．Improving tax publicity to speed up the cultivation of modern awareness of tax law237

三、改进税收宣传工作，加快现代税法意识的成长237

Section one New trends faced by China tax administration241

TAX ADMINISTRATION241

Chapter eight Challenges and options faced by China tax administration241

第八章 我国税收管理面临的挑战和选择241

税收管理篇241

第一节 我国税收管理面临的新形势241

1．Higher requirements derived from the transition from the former tax system to the latter243

一、从老税制到新型税制带来的管理要求提高243

2．Administrative reform incurred by the transition from the planned economy to the market economy245

二、从计划到市场带来的管理方式变革245

三、从人治到法治带来的治税观念冲击247

3．Concept shock brought by the transition from rule by man to rule by law247

4．Administrative and technological revolutions brought by the transition from manual to automatic manipulation249

四、从手工到现代带来的管理技术革命249

五、从封闭到开放带来的税收环境的创新250

5．Innovations of tax environment necessitated by the transition from closed to open economy250

Section two Buildup of a modern structure of tax administration252

第二节 构建现代税收管理新格局的工作重点252

1．Renewing concepts of administration254

一、更新管理观念254

2．Innovating mechanisms of administration256

二、创新管理机制256

3．Optimizing models of administration258

三、优化管理模式258

四、完善管理手段261

4．Improving instruments of administration261

5．Enhancing qualifications of personnel263

五、提高人员素质263

第三节 “科技加管理”是现代税收管理的突破口264

Section three “Science，technology plus management”is the breakthrough for modern tax administration264

一、科学技术是推动税收管理的动力265

1．Science and technology is the driving force for the progress of administration265

2．Labor as a production factor should be brought to full play266

二、注重发挥人的生产力要素作用266

3．Basic connotation of “science，technology plus management”267

三、“科技加管理”的基本内涵267

Chapter nine Promoting tax computerization in line with the principle of “science，technology plus management”270

第九章 按照科技加管理的要求大力推进税收信息化建设270

1．The operation of the Golden Tax Project (GTP) Phases 1 2 in SAT offices nationwide273

Section one Historical development of China tax computerization273

第一节 我国税收信息化建设的发展历程273

一、在全国国税系统运行金税工程一、二期273

2．Development and piloting of the uniform tax administration software—China Tax Administration Information System (CTAIS)277

二、开发并试点运行全国统一征管主体软件（CTAIS）277

三、逐步推行税控装置282

3．Gradual installation of tax-monitoring devices282

四、开发建设出口退税信息系统283

4．Development of tax refund information system283

第二节 我国税收信息化建设的经验教训284

五、开发应用税收行政管理信息系统284

一、要避免软件重复开发284

Section two Experiences and lessons of China tax computerization284

5．Speeding up the development and application of administrative information management system284

1．Avoiding repetitive software development284

3．The tax authority should play a dominant role in software development285

三、开发软件要坚持以我为主，掌握主动285

二、数据库要尽量统一，信息要最大限度共享285

2．Unifying database and maximizing information sharing285

一、金税工程三期建设的必要性286

四、必须有强有力的技术专家队伍的支持286

五、人员素质、组织结构必须与之相适应286

六、必须有充足的资金保证286

第三节 建设金税工程三期 加快中国税收信息化步伐286

1．Necessity286

Section three Accelerating the pace of China tax computerization with GTP Phase 3286

6．Adequate finance must be ensured286

5．Personnel quality and organization must stand in support286

4．Strong expertise and technical support must be maintained286

2．Blueprint289

二、金税工程三期的总体思路289

3．Overall objectives290

三、金税工程三期的总体目标290

4．Job descriptions291

四、金税工程三期的工作内容291

一、税收征管和征管改革取得可喜进展295

第十章 全力推进信息化支持下的征管改革295

第一节 我国税收征管发展进程及现状295

1．Progress made in tax administration and the reform of tax administration295

Section one Development and the status quo of China tax administration295

Chapter ten Promoting the reform of tax administration with the support of tax computerization295

二、税收征管面临的主要问题及原因分析300

2．Main issues of tax administration and problem analyses300

第二节 适应信息化的要求深化税收征管改革307

Section two Deepening reform of tax administration in line with the requirements of computerization307

1．Deepening the reform of tax administration is the internal demand for promoting the level of tax administration307

一、进一步深化税收征管改革是提高税收管理水平的内在要求307

二、明确征管改革的主要目的，建立健全五项机制310

2．Purposes of the reform and establishment and betterment of five mechanisms310

3．Realizing professional tax administration backed up by computerization313

三、实现信息化支持下的税收征管专业化313

4．Bettering taxpayer service systems315

四、健全纳税服务体系315

第一节 进一步深化人事制度改革319

第十一章 努力建设高素质的税务干部队伍319

Section one Deepening personnel reform319

Chapter eleven Establishing a highly competent team of tax officers319

1．Fully implementing the mechanism of promotion by competition and leader selection according to function performance320

一、全面推行竞争上岗，形成选贤任能的用人机制320

二、积极推进干部交流工作，增强干部队伍的活力322

2．Actively promoting leader exchange and improving vigor of the leader team322

3．Strengthening the leader appraisal system and intensifying the management of the leader team324

三、加大干部考核工作力度，强化税务干部队伍管理324

4．Enlarging leader source reserve and appointing young people to leadership326

四、加强后备干部队伍建设，加快领导干部年轻化步伐326

Section two Strengthening “three constructions” and “interactive constraints of two powers”327

1．Strengthening leader team by right appointment，appropriate utilization and good management of organization heads327

一、选准、用好、管好“一把手”，加强领导班子建设327

第二节 加强“三个建设”和“两权监督”327

2．Strengthening grassroots power by promoting goal management responsibility system330

二、以推行目标管理责任制为重点，加强基层建设330

3．Building a clean and honest leading team by intensifying“interactive constraints of two powers”333

三、强化“两权监督”，加强党风廉政建设333

Section three Establishing a standardized and effective education and training mechanism337

第三节 建立规范有效的税务教育培训机制337

1．Practice of tax staff training and education338

一、税务教育培训工作的探索和实践338

2．Observations on strengthening education and training of tax officers in the new century339

二、新世纪加强税务教育培训工作的基本思路339

3．Summarizing experiences to substantially enhance the quality and effect of education and training340

三、总结经验，切实提高教育培训质量和效果340

Section four Establishing and bettering a powerful financial management system342

第四节 建立健全保障有力的财务管理体制342

1．Standardizing financial management through system and foundation building343

一、抓制度，抓基础，实现财务管理的规范化343

2．Setting up a transparent and standardized budget management system344

二、努力建立透明、规范的预算管理机制344

3．Bringing into play the audit supervision function to strengthen supervision of financial management345

三、发挥审计监督职能，强化财务管理权监督345

4．Implementing“science，technology plus management”to promote computerization of financial management346

四、落实“科技加管理”，推进财务管理信息化建设346

Conclusions347

结束语347

Postscript349

后记349