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新一轮税改其目的是要通过改革和完善税制 ,理顺政府税收和市场经济的关系 ,它要求有一个能驾驭改革方向和思路的精神灵魂 ,而“纳税人主权观”这一全新的税收契约观念正是它的价值内核 ,目的在于为新一轮税制改革提供一个能统领全局的观念保障 ,使税制改革与市场化改革相吻合 ,以其达到尽快实现税制改革与市场转轨的良性互动。然而 ,这一观念在实现过程中却遇到了不完善的市场经济和法律制度及纳税人素质低等因素的影响。因此 ,要一定实现它则必须转变政府观念 ,真正落实纳税人的国家主人地位 ;进一步完善纳税人权益保护的法律体系 ,为实现纳税人主权提供良好的法律保障 ;大力开展“纳税人主权”意识教育 ,提高各涉税人的素质
The purpose of the new round of tax reform is to reform the tax system and rationalize the relationship between the government tax revenue and the market economy. It requires a spiritual soul that can control the direction and ideas of the reform. The brand-new “taxpayer sovereignty” The concept of tax contract is precisely its core of value. The purpose is to provide a concept guarantee that can guide the overall reform of the new round of tax reform so that the tax reform coincides with the market-oriented reform so as to achieve a benign interaction between tax reform and market transition as soon as possible . However, during the realization of this concept, it encountered the imperfect market economy and legal system as well as the low quality of taxpayers. Therefore, if we must realize it, we must change the concept of government and truly implement the status of the taxpayer as a state owner. We will further perfect the legal system for the protection of taxpayers ’rights and provide a good legal guarantee for taxpayers’ sovereignty. Education, improve the quality of the taxpayers