中國大陸何以「等高對接」RCEP國家稅收營商環境

How Mainland China Align the Tax Business Environment with RCEP Countries?: A Theoretical Reflection on Tax Service

承接RCEP的貿易自由化和投資便利化趨勢，中國大陸借助「放管服」改革提升營商環境，在財政稅收領域將直觀地表現為服務優化。據此，有必要結合當前中國大陸所面臨的內外部境況，「等高對接」其他RCEP締約國家的稅收服務標準，從而更好地保障與實現中國大陸納稅人的權利。稅收服務是同納稅服務存在功能界分的，「更傾向於納稅人」的徵納權義配置架構，在新時代中國大陸特色稅收現代化語境下，著眼於強調稅務機關在徵納關係中的服務角色，意圖尋求全方位對外開放階段的稅法治理機制。是故，稅收服務有必要受「以納稅人為本」的人本主義理念，國家主動保障納稅人權利的憲法原則，連同方便並有利於納稅人的稅法原則之涵攝。文章進而據此提出若干納稅服務工作的完善建議。

In the light of the trend of trade liberalization and investment facilitation in RCEP, Mainland China’s overall business environment has been improved through the reform of ’’streamline the government, delegate power, and improve government services’’, which is inevitably reflected in the optimization of services in the field of taxation. It is necessary to ’’align’’ with the tax service standards of other RCEP countries to better protect and realize the rights of domestic and foreign taxpayers, taking into account the current internal and external environment faced by Mainland China. As a theoretical response to the aforementioned needs, tax services are functionally differentiated from taxpaying services, and the framework of ’’taxpayer-oriented’’ in the allocation of taxation rights. In the context of tax modernization with Chinese characteristics in the new era, tax services are intended to seek a tax governance mechanism that is open to the outside world in all aspects, with the aim of theoretically clarifying the service role of taxation authorities in the relationship between taxpayers and tax-authorities. It is argued that tax services should be subject to the humanistic concept of ’’taxpayer-oriented’’, the constitutional principle of state initiative to protect taxpayers’ rights, and the tax law principle of convenience and benefit to taxpayers. Accordingly, a number of proposals for the improvement of the tax system are proposed.