| 摘要: |
| 对于水资源税,无论是计税依据、税额适用标准的确定,还是税源监控和税收检查等工作的开展,税务机关都很难独自完成,需要寻求水行政等主管部门的协助。但征管协作机制从设立之初,就存在着部门竞争和合作的核心悖论,各种利益纠缠于其中,博弈频繁。水资源税征管难题的全方位应对,须从制度上对协作各方的权责合理安排,建构利益协调和争议解决机制以实现各方利益均衡,完善多元监督机制促进有效监督,建立信息共享机制解决信息不对称问题。除此之外,水资源税的征管协作还有赖于法律规范间的良性互动,《税收征收管理法》、资源法和水资源税法等法律之间应做到不同位阶的规则纵向协调、相同位阶的规范横向配合,形成统一、协调、内容分布合理的完整规则体系。 |
| 关键词: 水资源税 征管模式 协作机制 法际互动 |
| DOI：10.13216/j.cnki.upcjess.2021.01.0014 |
| 分类号:D91 |
| 基金项目:国家社会科学基金后期资助项目(19FFXB026)；国家社会科学基金项目(17BFX123) |
|
| Research on the Collaboration Mechanism of Water Resource Tax Collection and Management Based on the Overall Inspection of Pilot Papers |
|
GU Derui
|
|
(Law School, South-Central University for Nationalities, Wuhan, Hubei 430074, China)
|
| Abstract: |
| For water resource tax, without the assistance of administration department in charge, such as water administration department, it 's difficult for tax authorities to finish the work alone, no matter it is the determination of tax basis and applicable standards of tax, or the task of tax resources monitoring, tax inspection and so on. However, from the beginning of establishing the collaboration mechanism, there are core paradoxes of competition and cooperation among departments, and various interests are intertwined in it. So we need omnidirectional responses for that. The rights and responsibilities of collaboration parties are supposed to be reasonably arranged in the system. We should establish a mechanism for coordinating interests and resolving disputes to achieve a balance. Also, we are expected to improve the multiple oversight mechanisms for effective supervision and set information resource sharing mechanism to solve the problem of information asymmetry. Besides, it 's essential to form a positive interaction around the issue of cooperation on collection and management among the tax administration and collection law, the resources law and resource tax law. Rules of different levels should be implemented vertically, and rules of the same rank are coordinated horizontally. In the end, a unified, coordinated and reasonably distributed complete rule system will be formed. |
| Key words: water resource tax collection and management model collaboration mechanism legal interaction |
