【摘要】： 在美國聯(lián)邦所得稅制度中,實現(xiàn)原則占有非常重要地位。眾多稅法規(guī)則與該原則有著直接或間接的關(guān)系。本文對美國聯(lián)邦所得稅制度下的實現(xiàn)原則進行了梳理,向讀者展現(xiàn)了實現(xiàn)原則的基本制度概況。在美國學術(shù)界,實現(xiàn)原則也一直是學者們討論激烈的話題,眾多學者對該原則所具有的優(yōu)勢與不足進行了詳盡的分析。因此,本文對美國學界圍繞實現(xiàn)原則的優(yōu)勢與不足所展開的相關(guān)討論也進行可比較系統(tǒng)的分析與研究�？v觀當下美國的各項稅制改革提議,有很多都與實現(xiàn)原則有關(guān)�；诖�,本文對目前美國稅法學界與實現(xiàn)原則有關(guān)的主要改革意見進行介紹和分析,力求指出各類意見的特征和尚不完善之處。 中國的所得稅體系也采取了實現(xiàn)原則所要求的規(guī)定。因此,美國的有關(guān)稅收制度和學術(shù)界的相關(guān)討論對于我國的稅制改革而言具有重要的借鑒意義。筆者在深入研究美國制度和學界討論的基礎(chǔ)上,運用比較法學的基本方法,試圖提出符合我國實際情況的稅制改革建議。
[Abstract]:In the United States federal income tax system, the realization of the principle plays a very important role. Many tax law rules have direct or indirect relation with this principle. This paper combs the realization principles under the federal income tax system of the United States, and shows readers the general situation of the basic system of realizing the principles. In American academic circles, the principle of realization has always been the subject of heated discussion among scholars, and many scholars have made a detailed analysis of its advantages and disadvantages. Therefore, this article also carries on the comparative systematic analysis and the research to the American academic circles regarding the realization principle superiority and the insufficiency related discussion. Many of the current tax reform proposals in the United States are related to the realization of principles. Based on this, this paper introduces and analyzes the main reform opinions related to the realization principles in the current American tax law circle, and tries to point out the characteristics and imperfections of all kinds of opinions. China's income tax system has also adopted the rules required by the principle of realization. Therefore, the relevant discussions on the tax system and academic circles in the United States are of great significance to the tax system reform in China. On the basis of deep study of American system and academic discussion, the author tries to put forward some suggestions on tax system reform in accordance with the actual situation of our country by using the basic method of comparative law.
【學位授予單位】：中國政法大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D971.2;DD912.2

【參考文獻】

相關(guān)期刊論文 前2條

1 曹建海;;高房價下的民意選擇[J];中國經(jīng)濟周刊;2010年11期

2 王逸;;經(jīng)濟性雙重征稅理論研究綜述[J];揚州大學稅務(wù)學院學報;2007年02期

，

本文編號：2331110