| 英文摘要 |
The “Tax Collection Administration Law” of Chinese Mainland has long been influenced by the formal rule of law concept centered on the principle of legality of taxation, which is detrimental to the substantive protection of taxpayers’ rights. It is urgent to strengthen the shift to “what is happening” - the substantive rule of law concept. The principle of proportionality, as a product of this concept of rule of law, has long been separated from the application of public law and gradually involved in private law and even spillover law. It contains a cost-benefit analysis framework derived from economics, draws on the merits of the formal concept of rule of law, conforms to the special nature of the blend of public and private laws in tax collection administration law, and meets the objective requirements of the expansion of the tax authorities’ discretion with the development of the digital economy, coordinates the conflicts between various basic principles within the tax collection administration law and connects the collection behavior of tax authorities with the judicial review behavior of courts. Looking back at the current effective “Tax Collection Administration Law” of Chinese Mainland, the provisions on the elements of the principle of proportionality and their spirit are insufficient, and the introduction of relevant weak provisions in the “Administrative Compulsory Law” and “Administrative Penalty Law” is facing difficulties in transformation and application.In the future, the revision of the “Tax Collection Administration Law” of Chinese Mainland should add general provisions on the principle of proportionality, and reform some provisions in accordance with the principle of proportionality. |
