我國自貿區稅收徵管創新的法治進路－－基於重慶自貿區實踐的觀察

Rule-of-Law Approaches to the Innovation of Tax Collection and Management in China's Free Trade Zone－An Observation Based on the Practice of the Chongqing Free Trade Zone

自貿區建設在我國方興未艾，其官方定位從改革開放的重大舉措到改革開放的新高地折射出迥異於傳統對外開放形式的品格，凸顯既有制度疲態，呼喚制度創新。作為我國西南內陸開放型自貿區之示範區的重慶自貿區稅收徵管的實然徑路及全球視野下自貿區稅收徵管的新進展進一步佐證我國自貿區稅收徵管應以程序稅法創新為其應然旨歸。是故，自貿區稅收徵管法治進路建構，應通過轉型理念以形塑《稅收徵收管理法》立法靈魂，明確管轄以協調政府間稅收利益衝突，強化管理以健全涉稅信息管理制度，完善監管以構建稅收徵管動態監管機制。

The construction of the free trade zone is in the ascendant in China. Its official position, from the major measures of reform and opening up to the new highland of reform and opening up, reflects the character that is different from the traditional form of opening to the outside world, highlights the existing system fatigue and calls for institutional innovation. The actual path of tax collection and management in the Chongqing free trade area as the demonstration area of the open trade zone in Southwest China and the new progress of tax collection and management in the free trade area from the global perspective further testified that the tax collection and management in China's free trade area should be based on the innovation of procedural tax law. Therefore, to construct the path of the rule of law for tax collection and management in the free trade area, we should shape the legislative soul of the tax collection and management law through the concept of transformation, clarify jurisdiction to coordinate intergovernmental tax conflicts of interest, strengthen management to perfect the tax information management system, and improve supervision to build a dynamic supervision mechanism of tax collection and management.