自序

PREFACE

TAXATION AND ECONOMY

第一章 致力于建立稳定增长的税收收入机制

税收经济篇

Chapter one Establishing the mechanism for steady revenue growth

第一节 持续稳定增长的税收收入

一、适应经济增长的税收总量规模不断扩大

1．Ever-expanding aggregate revenue magnitude in line with economic growth

Section one Steady and sustainable growth of tax revenue

二、适应经济结构调整的税收收入结构渐趋合理

2．Gradual rationalizing of revenue structure in line with economic restructuring

三、税收收入对经济增长的弹性分析

3．Elastic analysis of the impact of tax revenue on economic growth

四、我国的宏观税收负担考察

4．Study of macro tax burden in China

1．The overall economic growth and structural optimization are the fundamental driving forces for revenue growth

Section two Analysis of internal driving forces for China s revenue growth

一、经济总量增长和结构优化是税收收入增长的根本动力

第二节 我国税收收入增长的内在因素分析

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

2．Successful reform of tax system in 1994 guarantees revenue increase

3．Strengthening tax collection and administration is a key factor contributing to revenue increase

三、加强税收征管是确保税收收入增长的重要因素

Section three Contributions of tax revenue to economic and social development

第三节 税收收入对社会经济发展的贡献

1．Enhancing national economic strength

一、增强了国家的经济实力

2．Improving the government s ability for macro regulation

二、增强了政府的调控能力

3．Generating powerful financial support for reform，development and stability

三、为改革、发展、稳定提供了强大的物质基础

第四节 未来税收收入增长前景展望

一、“十五”时期税收收入增长前景分析

1．Projection for the period of the 10th Five-Year Plan

Section four Projection of revenue growth

二、保持税收收入稳定增长需要处理好几个关系

2．Relations to be balanced in securing steady increase of revenue

第二章 积极发挥灵活有效的宏观调控职能

Chapter two Flexible and effective role of macro-regulation

1．Counter-inflation tax policy options

Section one Macro-regulation by taxation in China

第一节 我国税收宏观调控实践

一、应对通货膨胀的税收政策选择

二、应对通货紧缩趋势的税收政策选择

2．Counter-deflation tax policy options

三、推动经济结构转型的税收政策选择

3．Tax policy options promoting economic restructuring

四、推动西部大开发的税收政策选择

4．Tax policy options promoting Great West Claim

第二节 对发挥税收宏观调控作用的认识

Section two Understanding macro-regulation by taxation

一、税收政策在积极财政政策中的地位和作用

1．Status and role of tax policies in the pro-active fiscal policy

二、税收对拉动经济发展“三驾马车”的影响

2．Impact of taxation on the “troika”(investment，consumption and export)for economic growth

3．Implementation of tax policies characterized by minus and plus and structural adjustment

三、实行有增有减、结构调整的税收政策

4．Stable implementation of macro-regulation by taxation based on foreign experiences，latest social development and right opportunities

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

第三节 完善现行税制的思考

Section three Thoughts on improving current tax systems

1．WTO accession and deepening tax reforms

一、加入世贸组织与深化税制改革

二、完善流转税和规范所得税

2．Fine-tuning turnover taxes and standardizing income taxes

四、积极推进与深化税费改革

三、健全地方税体系

3．Improving local tax systems

4．Promoting and deepening fee-to-tax reform

五、实施可持续发展的税收政策

5．Implementing tax policies for sustainable development

Section one Changes and problems of China s income distribution system

Chapter three Improving regulatory instrument of distribution characterized by efficiency and fairness

第三章 不断完善维护效率与公平的分配调节手段

第一节 我国国民收入分配格局变化及其问题

1．Structural changes of national income distribution

一、我国国民收入分配格局的变化

2．Main problems of current income distribution

二、当前收入分配中存在的主要问题

Section two Roles of taxation in regulating income distribution

1．Roles of taxation in regulating primary income distribution

一、初次分配中税收的调节作用

第二节 税收调节收入分配的实践

二、再分配中税收的调节作用

2．Roles of taxation in regulating income redistribution

三、税收调节收入分配的局限性

3．Limitations of regulation by taxation in income distribution

Section three Observations on regulating current income distribution system

1．Standardizing primary income distribution by source control

第三节 规范当前收入分配的思考

一、管住源头，实现初次分配的规范

二、建立货币化、透明化和规范化的收入分配制度

2．Establishing a monetary，transparent and standardized system of income distribution

3．Setting up a multi-tier and multi-link mechanism of income supervision

三、建立一个多层次、多环节的收入监控机制

Section four Bringing taxation into better play in regulating income distribution

1．Balancing efficiency and equity in taxation

一、正确处理税收原则中效率与公平的关系

第四节 进一步发挥税收调节收入分配的作用

2．Reforming individual income tax

二、改革现行个人所得税制

3．Shifting social security fees to taxes

三、大力推进社会保障费改税

4．Introducing property tax，inheritance tax and gift tax at appropriate time

四、适时研究开征财产税和遗产与赠予税

1．Tax administration by law is the embodiment of running the state by law in the field of taxation

TAX ADMINISTRATION BY LAW

Chapter four Administering taxes by law is the soul of the undertaking

Section one Tax administration by law is the inevitable route in the new century

一、依法治税是依法治国在税收领域的具体体现

第一节 依法治税是新世纪税收工作的必由之路

第四章 依法治税是税收工作的灵魂

税收法治篇

2．Tax administration by law is the fundamental requirement of socialist market economy

二、依法治税是社会主义市场经济的本质要求

3．Tax administration by law fundamentally guarantees performance of tax functions

三、依法治税是实现税收职能的根本保证

四、依法治税是当前税收工作的客观需要

4．Tax administration by law is the objective demand of the current work

第二节 依法治税是税收事业发展的历史选择

一、改革开放为税收法治进程提供了直接动力

Section two Tax administration by law is the historic option made in the development of taxation

1．Reform and opening-up generates direct vitality for tax administration by law

二、1994年分税制改革为依法治税创造了良好的体制条件

2．The tax-sharing reform adopted in 1994 provides good system conditions for promoting tax administration by law

三、1998年以来全面推进依法治税的时机日趋成熟

3．Growing opportunities for promoting tax administration by law since 1998

四、新时期全面推进依法治税的工作构想

4．Reflections on tax administration by law in the new era

Section three Connotation and pursuit of tax administration by law

第三节 依法治税的内涵与要求

1．Administering taxes by law is the integration of collecting and paying taxes in accordance with law

一、依法治税是依法征税与依法纳税的统一

2．Power control is the key to tax administration by law

二、治权是依法治税的核心

3．“Collecting taxes due according to law in full and never collecting taxes in advance”is the practical principle of administering taxes by law

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

Section four Thoughts on further promoting tax administration by law

1．Balancing relationship between substance and procedure in the enforcement of tax laws

一、在税收执法中要处理好实体与程序的关系

第四节 进一步推进依法治税的思考

二、在利益分配上要处理好中央利益与地方利益的关系

2．Balancing central and local interest in interest distribution

3．Balancing tax law enforcement and taxpayer service in the use of power

三、在权力行使上要处理好执法与服务的关系

第一节 我国税收立法权的行使逐步规范

第五章 协调完备的税收立法是依法治税的基础

Chapter five Systematic and systemic tax legislation is the basis for tax administration by law

Section one Standardization of tax legislative power in China

一、严格规定不同级次税收法律规范的制定权

1．Strict definition of power for different levels of tax-law making

2．Tax legislation must follow legal procedures

二、税收立法必须严格遵循法定程序

1．Preliminary establishment of a system of different levels of tax or tax-related laws

Section two Improvement of China s tax law system

一、我国初步形成不同级次的税收法律体系

第二节 我国税收法律体系日趋完善

2．Synchronized formulation of substantive and procedural laws of tax in China

二、我国税收实体立法和税收程序立法同步推进

第三节 对完善我国税收立法的基本思考

一、从立法权限上实现税收立法权的横向、纵向合理配置

1．Horizontal and vertical allocation of tax legislative power

Section three Observations on improving tax legislation in China

二、加快税收基本法立法进程，建立完备的税法体系

2．Drafting Basic Tax Law so as to establish a systematic tax law system

3．Improving tax legislation in line with requirements of China s accession into WTO

三、适应加入世贸组织的需要，完善税收立法工作

Chapter six Standardized and effective tax law enforcement is the key to tax administration by law

第一节 严格贯彻执行税收征管法是规范税收执法的核心

第六章 规范有效的税收执法是依法治税的关键

Section one Strict enforcement of Tax Collection and Administration Law is the core of standardizing tax law enforcement

1．Tax Collection and Administration Law helps to standardize tax law enforcement power

一、税收征管法进一步规范完善了税收执法权

2．Complete and scientific tax law enforcement procedure is the basis for stamd avdizing enforcement

二、完整科学的税收执法程序是规范执法的基础

三、对税收执法的程序制约可以有效防止滥用税权

3．Restrictions on enforcement procedures effectively prevent abuses of tax power

第二节 强化行政监督是规范税收执法的保障

四、严格规定税收执法责任能够提高依法行政的质量

Section two Strengthening administrative supervision ensures standardized tax law enforcement

4．Stringent regulations on legislative obligation of enforcement can enhance administration by law

一、建立健全案件审理制度

1．Establishing and improving the system of case investigation

2．Widely implementing the system of law enforcement responsibility

二、广泛实施执法责任制

三、积极尝试错案追究制

3．Actively experimenting the accountability system for misjudged cases

五、其他监督机制的作用不可替代

5．Irreplaceable role of other administrative supervision mechanisms

4．Conducting frequent inspection upon tax law enforcement

四、开展经常性的税收执法检查

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

Section three Respecting and protecting taxpayers rights are an important component of standardizing tax law enforcement

1．Respecting and protecting taxpayers rights are an important aspect of standardizing tax law enforcement

一、尊重与保护纳税人权利是治理税收执法权的重要方面

2．Protecting taxpayers rights to apply for tax reduction，exemption and refund reflects the principle of equity

二、对减、免、退税权的保护是税收公平原则的主要体现

3．Protecting taxpayers secrecy is an ample reflection of respecting individual rights

三、为纳税人保密是尊重个人权利的充分体现

4．Protecting taxpayers rights to obtain information and to conduct supervision conduces to the protection of other taxpayer rights

四、对知情权与监督权的保护能有效维护纳税人自身权益

5．Protecting taxpayers rights of hearing and administrative review reflects protection of modern legal democracy

五、对听证权、行政复议权的保护是现代民主法治的体现

6．Protecting taxpayers rights to appeal is the last safeguard for their rights

六、对行政诉讼权的保护是纳税人权利救济的最后屏障

第四节 建立健全税收执法监督机制的思考

一、税收执法监督是保护与监督的统一

1．Tax-law enforcement supervision is the integration of protection and supervision

Section four Observations on establishing and perfecting enforcement supervision mechanism

2．Tax-law enforcement supervision is the integration of standardized and efficient administration

二、税收执法监督是规范行政与高效行政的统一

3．Tax-law enforcement supervision is the integration of internal and external supervision

三、税收执法监督是内部监督与外部监督的统一

第七章 营造依法治税的良好环境

第一节 建立规范有力的税收司法保障体系

一、规范履行公检法机关的税收司法权

Section one Establishing a standardized and powerful tax judicial security system

Chapter seven Creating a favorable environment for tax administration by law

1．Standardization and performance of tax judicial power in public security，procuratorial and court organs

二、建立专门的税收司法机构

2．Establishment of special tax judicial organs

Section two Building a stringent tax assistance and protection network

第二节 建立严密的协税护税网络

一、进一步完善税收代扣代缴办法

二、进一步促进协税人权利与义务的落实

2．Promoting the fulfillment of rights and obligations for tax assistants

1．Improving tax withholding methods

第三节 积极培育符合现代法治精神的税法意识

3．Bettering tax assistance organization in the general public

Section three Cultivating in an active manner awareness of tax law in line with the advocacy for rule by law

三、进一步健全群众协税护税组织体系

一、持久深入的税收宣传促进了税法意识的成长

1．Lasting and in-depth tax law publicity speeds up cultivation of awareness of tax law

二、培养现代税法意识任重道远

2．A long way to go for cultivating modern awareness of tax law

3．Improving tax publicity to speed up the cultivation of modern awareness of tax law

三、改进税收宣传工作，加快现代税法意识的成长

Section one New trends faced by China tax administration

TAX ADMINISTRATION

Chapter eight Challenges and options faced by China tax administration

第八章 我国税收管理面临的挑战和选择

税收管理篇

第一节 我国税收管理面临的新形势

1．Higher requirements derived from the transition from the former tax system to the latter

一、从老税制到新型税制带来的管理要求提高

2．Administrative reform incurred by the transition from the planned economy to the market economy

二、从计划到市场带来的管理方式变革

三、从人治到法治带来的治税观念冲击

3．Concept shock brought by the transition from rule by man to rule by law

4．Administrative and technological revolutions brought by the transition from manual to automatic manipulation

四、从手工到现代带来的管理技术革命

五、从封闭到开放带来的税收环境的创新

5．Innovations of tax environment necessitated by the transition from closed to open economy

Section two Buildup of a modern structure of tax administration

第二节 构建现代税收管理新格局的工作重点

1．Renewing concepts of administration

一、更新管理观念

2．Innovating mechanisms of administration

二、创新管理机制

3．Optimizing models of administration

三、优化管理模式

四、完善管理手段

4．Improving instruments of administration

5．Enhancing qualifications of personnel

五、提高人员素质

第三节 “科技加管理”是现代税收管理的突破口

Section three “Science，technology plus management”is the breakthrough for modern tax administration

一、科学技术是推动税收管理的动力

1．Science and technology is the driving force for the progress of administration

2．Labor as a production factor should be brought to full play

二、注重发挥人的生产力要素作用

3．Basic connotation of “science，technology plus management”

三、“科技加管理”的基本内涵

Chapter nine Promoting tax computerization in line with the principle of “science，technology plus management”

第九章 按照科技加管理的要求大力推进税收信息化建设

1．The operation of the Golden Tax Project (GTP) Phases 1 2 in SAT offices nationwide

Section one Historical development of China tax computerization

第一节 我国税收信息化建设的发展历程

一、在全国国税系统运行金税工程一、二期

2．Development and piloting of the uniform tax administration software—China Tax Administration Information System (CTAIS)

二、开发并试点运行全国统一征管主体软件（CTAIS）

三、逐步推行税控装置

3．Gradual installation of tax-monitoring devices

四、开发建设出口退税信息系统

4．Development of tax refund information system

第二节 我国税收信息化建设的经验教训

五、开发应用税收行政管理信息系统

一、要避免软件重复开发

Section two Experiences and lessons of China tax computerization

5．Speeding up the development and application of administrative information management system

1．Avoiding repetitive software development

3．The tax authority should play a dominant role in software development

三、开发软件要坚持以我为主，掌握主动

二、数据库要尽量统一，信息要最大限度共享

2．Unifying database and maximizing information sharing

一、金税工程三期建设的必要性

四、必须有强有力的技术专家队伍的支持

五、人员素质、组织结构必须与之相适应

六、必须有充足的资金保证

第三节 建设金税工程三期 加快中国税收信息化步伐

1．Necessity

Section three Accelerating the pace of China tax computerization with GTP Phase 3

6．Adequate finance must be ensured

5．Personnel quality and organization must stand in support

4．Strong expertise and technical support must be maintained

2．Blueprint

二、金税工程三期的总体思路

3．Overall objectives

三、金税工程三期的总体目标

4．Job descriptions

四、金税工程三期的工作内容

一、税收征管和征管改革取得可喜进展

第十章 全力推进信息化支持下的征管改革

第一节 我国税收征管发展进程及现状

1．Progress made in tax administration and the reform of tax administration

Section one Development and the status quo of China tax administration

Chapter ten Promoting the reform of tax administration with the support of tax computerization

二、税收征管面临的主要问题及原因分析

2．Main issues of tax administration and problem analyses

第二节 适应信息化的要求深化税收征管改革

Section two Deepening reform of tax administration in line with the requirements of computerization

1．Deepening the reform of tax administration is the internal demand for promoting the level of tax administration

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

二、明确征管改革的主要目的，建立健全五项机制

2．Purposes of the reform and establishment and betterment of five mechanisms

3．Realizing professional tax administration backed up by computerization

三、实现信息化支持下的税收征管专业化

4．Bettering taxpayer service systems

四、健全纳税服务体系

第一节 进一步深化人事制度改革

第十一章 努力建设高素质的税务干部队伍

Section one Deepening personnel reform

Chapter eleven Establishing a highly competent team of tax officers

1．Fully implementing the mechanism of promotion by competition and leader selection according to function performance

一、全面推行竞争上岗，形成选贤任能的用人机制

二、积极推进干部交流工作，增强干部队伍的活力

2．Actively promoting leader exchange and improving vigor of the leader team

3．Strengthening the leader appraisal system and intensifying the management of the leader team

三、加大干部考核工作力度，强化税务干部队伍管理

4．Enlarging leader source reserve and appointing young people to leadership

四、加强后备干部队伍建设，加快领导干部年轻化步伐

Section two Strengthening “three constructions” and “interactive constraints of two powers”

1．Strengthening leader team by right appointment，appropriate utilization and good management of organization heads

一、选准、用好、管好“一把手”，加强领导班子建设

第二节 加强“三个建设”和“两权监督”

2．Strengthening grassroots power by promoting goal management responsibility system

二、以推行目标管理责任制为重点，加强基层建设

3．Building a clean and honest leading team by intensifying“interactive constraints of two powers”

三、强化“两权监督”，加强党风廉政建设

Section three Establishing a standardized and effective education and training mechanism

第三节 建立规范有效的税务教育培训机制

1．Practice of tax staff training and education

一、税务教育培训工作的探索和实践

2．Observations on strengthening education and training of tax officers in the new century

二、新世纪加强税务教育培训工作的基本思路

3．Summarizing experiences to substantially enhance the quality and effect of education and training

三、总结经验，切实提高教育培训质量和效果

Section four Establishing and bettering a powerful financial management system

第四节 建立健全保障有力的财务管理体制

1．Standardizing financial management through system and foundation building

一、抓制度，抓基础，实现财务管理的规范化

2．Setting up a transparent and standardized budget management system

二、努力建立透明、规范的预算管理机制

3．Bringing into play the audit supervision function to strengthen supervision of financial management

三、发挥审计监督职能，强化财务管理权监督

4．Implementing“science，technology plus management”to promote computerization of financial management

四、落实“科技加管理”，推进财务管理信息化建设

Conclusions

结束语

Postscript

后记