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税收遵从协议属于行政合同,是我国契约治理的实践和行政管理模式的变革。税收遵从协议存在积极作用和消极作用。积极作用表现为协议通过降低行政成本来推动双方主体主动履行协议,由此建立契约治理的有效机制,这是传统行政合同理论没有触及的领域。消极作用表现为协议把私法属性融入公法治理模式时产生的局限性,但这可从制度设计上加以防范。
Tax compliance agreement is an administrative contract, which is the practice of contractual governance and the change of administrative mode in our country. Tax compliance agreement has a positive effect and a negative effect. The positive role of the agreement is to reduce the administrative costs by promoting the parties to take the initiative to implement the agreement, thus establishing an effective mechanism for contractual governance, which is not covered by traditional administrative contract theory. Negative effects are the limitations that arise when the agreement incorporates private-law attributes into public law governance, but this can be circumvented by institutional design.