本文選題：共同但有區(qū)別責(zé)任原則　切入點：國際環(huán)境法　出處：《重慶大學(xué)》2012年碩士論文

【摘要】：共同但有區(qū)別責(zé)任原則是在國際環(huán)境法領(lǐng)域產(chǎn)生并得以成功運用的原則，它在各國應(yīng)當(dāng)承擔(dān)的環(huán)境保護(hù)責(zé)任分配方面起到了至為關(guān)鍵的作用，維護(hù)了全球范圍的發(fā)達(dá)國家與發(fā)展中國家共同構(gòu)建起的保護(hù)地球環(huán)境的合理秩序。一國的稅收責(zé)任的分配與國際環(huán)境責(zé)任的承擔(dān)有著驚人的相似性，在稅收征納過程中的諸多要素如征管環(huán)境、稅收負(fù)擔(dān)分配、納稅主體差異等都與國際環(huán)境法上的同類要素相契合。故筆者提出了將共同但有區(qū)別責(zé)任原則引入稅法法律體系的這一觀點，期冀共同但有區(qū)別責(zé)任原則在稅法體系中發(fā)揮其理性的光輝，對稅收立法及稅收征納實踐起到良好的指導(dǎo)作用。本篇文章主要從四個方面論述稅法中的共同但有區(qū)別責(zé)任原則： 第一部分，，首先論述了國際環(huán)境法上共同但有區(qū)別責(zé)任原則的發(fā)展、確立及其內(nèi)涵，對比國際環(huán)境法上的共同但有區(qū)別責(zé)任原則，筆者首次提出了稅法上的共同但有區(qū)別責(zé)任原則，從共同責(zé)任與區(qū)別責(zé)任兩方面入手分析了二者的契合點，然后具體闡釋了稅法上的共同但有區(qū)別責(zé)任原則的內(nèi)涵、法理基礎(chǔ)及其功能。 第二部分，筆者對稅法中引入共同但有區(qū)別責(zé)任原則的必要性進(jìn)行了論述。主要是從實踐與理論兩個方面進(jìn)行展開，第一，在實踐當(dāng)中，我國收入差距分配懸殊，納稅主體間承擔(dān)稅負(fù)的能力差異巨大，將共同但有區(qū)別責(zé)任原則引入稅法體系有利于調(diào)節(jié)收入分配差距，更好地發(fā)揮稅法的宏觀調(diào)控作用；第二，在理論上，首先是從法律原則天然具有指導(dǎo)立法、司法、執(zhí)法等法律實踐活動入手，具體提出了我國稅法法律體系當(dāng)中所存在的漏洞，共同但有區(qū)別責(zé)任原則作為稅法中一項具體的一般原則，又能從哪些方面對稅法的立法進(jìn)行指導(dǎo)與完善；然后論證了近代社會稅收本質(zhì)中契約關(guān)系的重新確立，即稅收本質(zhì)上是公民與政府的一種契約關(guān)系，公民享受的公共產(chǎn)品及服務(wù)應(yīng)當(dāng)與其稅收負(fù)擔(dān)相對等，因而納稅主體的稅收責(zé)任必須是一種有區(qū)別的共同責(zé)任。 第三部分，論述了將共同但有區(qū)別責(zé)任原則引入稅法體系具有充分的可行性。第一，在稅收的發(fā)展的歷史長河中，共同但有區(qū)別責(zé)任原則始終運用與貫穿于稅收征納整個過程，只是沒有將這一原則具體提煉出來，在我國目前已有的稅法法律規(guī)范中，也是處處充斥著共同但有區(qū)別責(zé)任的思想，筆者列舉了諸多學(xué)者的理論學(xué)說及現(xiàn)行的法律條文規(guī)定，不難發(fā)現(xiàn)，共同但有區(qū)別責(zé)任的思想已經(jīng)在稅法法律體系中有著穩(wěn)固的地位，將其進(jìn)一步地提煉并明確其在稅法法律體系中的地位，具備充分的可行性，并且更加有利于其功能的發(fā)揮，維護(hù)正常合理的稅收征納秩序。第二，共同但有區(qū)別責(zé)任原則，作為稅法法律體系中一般原則，與稅法其他原則——法定原則、公平原則，相互補(bǔ)充、相互協(xié)調(diào)，各個原則各司其職，共同指導(dǎo)稅收立法、執(zhí)法以及司法實踐。 第四部分，不論對稅法上的共同但有區(qū)別責(zé)任原則怎樣分析，最終的意義必定落在如何貫徹、如何落實的問題上，筆者在分析我國目前稅法實施現(xiàn)狀的基礎(chǔ)上，提出了將共同但有區(qū)別責(zé)任原則引進(jìn)稅法體系的具體實施機(jī)制，首先是明確這一原則的法律地位，將其定位為一般原則——稅收立法的重要原則、稅法解釋的原則、稅法適用的原則以及稅法漏洞補(bǔ)充的重要方法；然后為了研究之便，將稅法按照通常的分類方法分成了三類——所得稅法、流轉(zhuǎn)稅法、財產(chǎn)稅法，引入共同但有區(qū)別責(zé)任原則對這三類稅法分別進(jìn)行完善，并給出了一些具體的實施建議。
[Abstract]:The principle of common but differentiated responsibilities is the success of the application principle and in the field of international environmental law, it should bear the responsibility distribution of environmental protection has played a key role in the world, maintain the reasonable order of earth environmental protection in developed countries and developing countries around the world. Gou Jianqi's distribution of tax liability with the international environmental responsibility bear striking similarities, such as collection of environmental factors in the process of tax collection, tax burden distribution, the main tax differences are compatible with the same elements of international environmental law. So I put forward the idea that the principle of common but differentiated responsibilities into tax law the system, hoping that the principle of common but differentiated responsibilities play its rational glory in the tax system, the tax legislation and taxation practice play a good guidance This article mainly discusses the common but differentiated responsibility principles in the tax law from four aspects.
The first part first discusses the development of international environmental law on the principle of common but differentiated responsibilities, the establishment and the connotation, comparison of international environmental law on the principle of common but differentiated responsibilities, the author first proposed tax law on the principle of common but differentiated responsibility from two aspects of shared responsibility and the responsibility of the difference analysis of point two then the specific interpretation of the connotation of tax law on the principle of common but differentiated responsibilities, legal basis and function.
The second part, the necessity of the taxation law introduced the principle of common but differentiated responsibilities are discussed. The main is to start from the two aspects of theory and practice, in practice, the distribution gap of our country income disparity, the taxpayer's ability to bear between the difference of tax burden is huge, the introduction of the principle of common but differentiated responsibilities the tax system to adjust income distribution gap, better play the role of macro-control law; second, in theory, is the first from the legal principle of natural justice, guiding legislation, law enforcement and other legal practice in hand, put forward specific law of our country legal system in which the existence of loopholes, the principle of common but differentiated responsibilities as a general principle in a specific tax law, and from which aspects of tax legislation and perfect guidance; then discusses the modern social contract relationship in essence of Taxation It is reestablished that tax is essentially a contractual relationship between citizens and the government. The public products and services enjoyed by citizens should be relative to their tax burden, so the tax liability of the tax payers must be a common responsibility.
The third part discusses the principle of common but differentiated responsibilities into the tax system is feasible. First, in the tax revenue development history, the principle of common but differentiated responsibilities and always use throughout the whole process of Taxation, is not the original specific extracted, in our country at present the tax law, but also everywhere filled with the common but differentiated responsibilities, the author lists the theory of scholars and the current legal provisions, is not difficult to find the common but differentiated responsibilities have been thought in the tax law in the legal system has a solid position, will be further refined and clear position in the tax law in the legal system, with the full feasibility, and more conducive to the maintenance of normal function, reasonable tax collection order. Second, the common but differentiated responsibilities As a general principle of the tax law system, it is complementary to the other principles of tax law, namely, the statutory principle and the fairness principle, which are complementary to each other, and each principle performs its duties to guide tax legislation, law enforcement and judicial practice.
The fourth part, regardless of the tax law on the principle of common but differentiated responsibilities to analysis, the final significance must fall on how to carry out, the issue of how to implement, the author based on the analysis of the status of implementation of the current tax law of our country, put forward the common and specific implementation mechanism of different liability in the tax system, first of all make clear the legal status of this principle, the important principle of its positioning as a general principle of tax legislation, tax law interpretation principle, an important method for application of the tax principles and tax loopholes supplement; then in order to study it, the tax law in accordance with the classification method is usually divided into three categories: income tax, turnover tax, property the introduction of the tax law, the principle of common but differentiated responsibilities of the three types of tax law are imperfect, and gives some specific suggestions.

【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D996.9;D922.22

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本文編號：1654017