稅收債務關係說的內涵釐清及其制度表達──《稅法總則》如何回應稅法契約化的訴求

Clarifying the Connotation of the Theory of Tax Debt Relationship and its Institutional Expression—How Does the“General Provisions of the Tax Law”Respond to the Demand for Contract-based Tax Law?

稅收債務關係說的傳統解讀以稅法去行政法化為核心的，其理論預設為稅法只有私法化才能實現納稅人本位。然而，稅法私法化完全忽視了稅法的特徵，並給私法強加了其本身所不能承受之重任，同時也對現代行政法的價值和功能存在根本誤讀。稅收債務關係說的實質應當是稅收關係的契約化。基於此，在《稅法總則》的制定中，為了實現中國式現代化的稅法擔當，應當將稅法契約化的訴求融入其中。在理論釐清上，憲法意義上的「稅」之概念應當不同於法律中的「稅」，《稅法總則》中的「稅」應當符合現代憲法之精神要義，即應當從國家權力與納稅人權利的平衡、稅收徵收和使用的統一、正義價值的追求三個方面來重塑。在微觀建構上，稅務行政執法應當引入柔性執法機制以回應行政法的契約化，並具體化為包含納稅人利益表達、互信獎懲和稅務公開等內容的徵納互信機制等在內的制度建構。

The traditional interpretation of the theory of tax debt relationship centers on the de-administrativization of tax law, with the theoretical presumption that only through privatization can tax law achieve taxpayer-orientation. However, the privatization of tax law completely overlooks the unique characteristics of tax law, imposing an unbearable burden on private law, while also fundamentally misinterpreting the value and function of modern administrative law. The essence of the theory of tax debt relationship should be the contractualization of tax relations. Based on this, in the formulation of the General Provisions of Tax Law, to fulfill the role of tax law in Chinese-style modernization, the aspiration for the contractualization of tax law should be integrated into it. In terms of theoretical clarification, the concept of“tax”in the constitutional sense should differ from that in legal contexts. The“tax”in the General Provisions of Tax Law should align with the spirit of modern constitutionalism, meaning it should be reshaped from three perspectives: the balance between state power and taxpayer rights, the unity of tax collection and utilization, and the pursuit of justice. In terms of micro-construction, tax administrative enforcement should introduce flexible enforcement mechanisms to respond to the contractualization of administrative law, specifically embodied in institutional constructions such as a tax collection and payment mutual trust mechanism encompassing taxpayer interest expression, mutual trust-based rewards and penalties, and tax transparency.