自序 1
PREFACE 1
TAXATION AND ECONOMY 2
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 growth 2
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 growth 3
Section one Steady and sustainable growth of tax revenue 3
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 restructuring 7
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 growth 12
四、我国的宏观税收负担考察 16
4．Study of macro tax burden in China 16
1．The overall economic growth and structural optimization are the fundamental driving forces for revenue growth 19
Section two Analysis of internal driving forces for China s revenue growth 19
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 increase 23
3．Strengthening tax collection and administration is a key factor contributing to revenue increase 26
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 development 30
第三节 税收收入对社会经济发展的贡献 30
1．Enhancing national economic strength 31
一、增强了国家的经济实力 31
2．Improving the government s ability for macro regulation 32
二、增强了政府的调控能力 32
3．Generating powerful financial support for reform，development and stability 36
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 Plan 38
Section four Projection of revenue growth 38
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 revenue 44
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-regulation 47
1．Counter-inflation tax policy options 48
Section one Macro-regulation by taxation in China 48
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 options 51
三、推动经济结构转型的税收政策选择 55
3．Tax policy options promoting economic restructuring 55
四、推动西部大开发的税收政策选择 60
4．Tax policy options promoting Great West Claim 60
第二节 对发挥税收宏观调控作用的认识 64
Section two Understanding macro-regulation by taxation 64
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 policy 65
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 growth 68
3．Implementation of tax policies characterized by minus and plus and structural adjustment 71
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 opportunities 77
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 systems 81
1．WTO accession and deepening tax reforms 81
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 taxes 83
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 systems 86
4．Promoting and deepening fee-to-tax reform 86
五、实施可持续发展的税收政策 88
5．Implementing tax policies for sustainable development 88
Section one Changes and problems of China s income distribution system 91
Chapter three Improving regulatory instrument of distribution characterized by efficiency and fairness 91
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 distribution 92
一、我国国民收入分配格局的变化 92
2．Main problems of current income distribution 97
二、当前收入分配中存在的主要问题 97
Section two Roles of taxation in regulating income distribution 101
1．Roles of taxation in regulating primary income distribution 101
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 redistribution 103
三、税收调节收入分配的局限性 106
3．Limitations of regulation by taxation in income distribution 106
Section three Observations on regulating current income distribution system 111
1．Standardizing primary income distribution by source control 111
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 distribution 115
3．Setting up a multi-tier and multi-link mechanism of income supervision 117
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 distribution 120
1．Balancing efficiency and equity in taxation 120
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 tax 124
二、改革现行个人所得税制 124
3．Shifting social security fees to taxes 126
三、大力推进社会保障费改税 126
4．Introducing property tax，inheritance tax and gift tax at appropriate time 129
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 taxation 134
TAX ADMINISTRATION BY LAW 134
Chapter four Administering taxes by law is the soul of the undertaking 134
Section one Tax administration by law is the inevitable route in the new century 134
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 economy 136
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 functions 138
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 work 139
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 taxation 140
1．Reform and opening-up generates direct vitality for tax administration by law 140
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 law 145
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 1998 148
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 era 151
Section three Connotation and pursuit of tax administration by law 153
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 law 154
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 law 156
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 law 157
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 law 160
1．Balancing relationship between substance and procedure in the enforcement of tax laws 160
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 distribution 161
3．Balancing tax law enforcement and taxpayer service in the use of power 163
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 law 165
Section one Standardization of tax legislative power in China 165
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 making 166
2．Tax legislation must follow legal procedures 168
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 laws 172
Section two Improvement of China s tax law system 172
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 China 176
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 power 181
Section three Observations on improving tax legislation in China 181
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 system 184
3．Improving tax legislation in line with requirements of China s accession into WTO 185
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 law 188
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 enforcement 188
1．Tax Collection and Administration Law helps to standardize tax law enforcement power 189
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 enforcement 193
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 power 194
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 enforcement 196
4．Stringent regulations on legislative obligation of enforcement can enhance administration by law 196
一、建立健全案件审理制度 197
1．Establishing and improving the system of case investigation 197
2．Widely implementing the system of law enforcement responsibility 198
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 cases 199
五、其他监督机制的作用不可替代 200
5．Irreplaceable role of other administrative supervision mechanisms 200
4．Conducting frequent inspection upon tax law enforcement 200
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 enforcement 201
1．Respecting and protecting taxpayers rights are an important aspect of standardizing tax law enforcement 202
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 equity 203
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 rights 205
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 rights 206
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 democracy 208
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 rights 209
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 supervision 211
Section four Observations on establishing and perfecting enforcement supervision mechanism 211
2．Tax-law enforcement supervision is the integration of standardized and efficient administration 213
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 supervision 214
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 system 217
Chapter seven Creating a favorable environment for tax administration by law 217
1．Standardization and performance of tax judicial power in public security，procuratorial and court organs 217
二、建立专门的税收司法机构 223
2．Establishment of special tax judicial organs 223
Section two Building a stringent tax assistance and protection network 228
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 assistants 228
1．Improving tax withholding methods 228
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 public 229
Section three Cultivating in an active manner awareness of tax law in line with the advocacy for rule by law 229
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 law 230
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 law 234
3．Improving tax publicity to speed up the cultivation of modern awareness of tax law 237
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 administration 241
TAX ADMINISTRATION 241
Chapter eight Challenges and options faced by China tax administration 241
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 latter 243
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 economy 245
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 law 247
4．Administrative and technological revolutions brought by the transition from manual to automatic manipulation 249
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 economy 250
Section two Buildup of a modern structure of tax administration 252
第二节 构建现代税收管理新格局的工作重点 252
1．Renewing concepts of administration 254
一、更新管理观念 254
2．Innovating mechanisms of administration 256
二、创新管理机制 256
3．Optimizing models of administration 258
三、优化管理模式 258
四、完善管理手段 261
4．Improving instruments of administration 261
5．Enhancing qualifications of personnel 263
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 administration 264
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 administration 265
2．Labor as a production factor should be brought to full play 266
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 nationwide 273
Section one Historical development of China tax computerization 273
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 devices 282
四、开发建设出口退税信息系统 283
4．Development of tax refund information system 283
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 computerization 284
5．Speeding up the development and application of administrative information management system 284
1．Avoiding repetitive software development 284
3．The tax authority should play a dominant role in software development 285
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 sharing 285
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．Necessity 286
Section three Accelerating the pace of China tax computerization with GTP Phase 3 286
6．Adequate finance must be ensured 286
5．Personnel quality and organization must stand in support 286
4．Strong expertise and technical support must be maintained 286
2．Blueprint 289
二、金税工程三期的总体思路 289
3．Overall objectives 290
三、金税工程三期的总体目标 290
4．Job descriptions 291
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 administration 295
Section one Development and the status quo of China tax administration 295
Chapter ten Promoting the reform of tax administration with the support of tax computerization 295
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 analyses 300
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 computerization 307
1．Deepening the reform of tax administration is the internal demand for promoting the level of tax administration 307
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 mechanisms 310
3．Realizing professional tax administration backed up by computerization 313
三、实现信息化支持下的税收征管专业化 313
4．Bettering taxpayer service systems 315
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 reform 319
Chapter eleven Establishing a highly competent team of tax officers 319
1．Fully implementing the mechanism of promotion by competition and leader selection according to function performance 320
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 team 322
3．Strengthening the leader appraisal system and intensifying the management of the leader team 324
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 leadership 326
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 heads 327
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 system 330
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 mechanism 337
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 education 338
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 century 339
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 training 340
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 system 342
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 building 343
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 system 344
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 management 345
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 management 346
四、落实“科技加管理”，推进财务管理信息化建设 346
Conclusions 347
结束语 347
Postscript 349
后记 349