关键词: 依法治国,依法治税,税收法治建设,指数化评估

Abstract: The construction of the rule of tax law is an important part of governing the country according to law, and it plays an irreplaceable fundamental role in the construction of rule of law. Although the construction of the rule of tax law in China has achieved certain results, it lacks relative scientific indexation evaluation. Therefore, this paper uses the evaluation data from the internal and external expert team members and the mass questionnaire data to conduct an exponential assessment of the rule of tax law. The results show that China’s rule of tax law index is 67.73 points (50 is a passing score and 100 is a full score), indicating that there is still great room for improvement in the construction of tax law. Judging from the situation and indexation evaluation of the construction of China’s tax law, there still exist some problems in the construction of China’s rule of tax law, such as insufficient democracy of tax legislation, unreasonable age structure of tax inspectors, small number of tax administrative litigation cases, difficulty in realizing taxpayers’ appeals and serious tax evasion behaviors. It is suggested that public participation in tax legislation should be increased, the supervision of government expenditures of tax payment be strengthened, the taxpayers’ awareness of paying taxes according to law be enhanced, the reserve talent echelon of tax law enforcement agencies be built up, the tax collection and management be strengthened, and the independence of the courts be improved so as to promote judicial fairness in tax matters.

Key words: rule the country by law; levy the tax by law; construction of tax law; indexation evaluation