本文選題：法律關(guān)系 + 原則��； 參考：《吉林財經(jīng)大學(xué)》2015年碩士論文

【摘要】：對個人所得稅稅收法律關(guān)系的研究有利于加快我國整體稅制的改革,為個人所得稅的改革提供更好的法律保障。第一章首先闡述了個人所得稅稅收法律關(guān)系的研究背景、目的、意義以及國內(nèi)外的研究現(xiàn)狀。通過對此梳理,掌握個人所得稅稅收法律關(guān)系研究狀況,前人的研究成果是撰寫的基礎(chǔ)。第二章是對稅收法律關(guān)系的一般分析,闡述稅收法律關(guān)系構(gòu)成,分析稅收法律關(guān)系主體及法律地位,界定稅收法律關(guān)系客體及外延界限,闡述稅收法律關(guān)系內(nèi)容,為探討個人所得稅稅收法律關(guān)系的奠定堅實的基礎(chǔ)。第三章歸納演繹等方式對我國個人所得稅稅收法律關(guān)系現(xiàn)狀、存在的問題以及緣由進行深入探究,具體包括法律關(guān)系主體關(guān)系非平衡性突出,稅收法律關(guān)系客體外延的法律界限模糊,稅收法律關(guān)系主體權(quán)利義務(wù)的雙向流動性有待暢通等方面的問題。第四章根據(jù)所我國個人所得稅稅收法律關(guān)系存在的問題,提出完善的對策建議,首先,個人所得稅稅收法律關(guān)系的合憲性設(shè)計,其次以平等原則為基礎(chǔ)提出構(gòu)建個人所得稅稅收法律關(guān)系的均衡關(guān)系,第三,以契約原則界定法律關(guān)系主體的權(quán)利義務(wù),第四,兼顧“公平和效率”原則界定稅收法律關(guān)系客體法定界限。本文對個稅稅收法律關(guān)系的研究,其創(chuàng)新點主要是選擇的研究視角較為新穎,從我國個人所得稅稅收法律關(guān)系出發(fā),結(jié)合個人所得稅特點,大膽提出了關(guān)于我國個人所得稅稅收法律關(guān)系存在的一些問題及對策。當然,由于本人的知識水平有限,對于其中的問題分析不是太為全面和透徹。這是我今后的學(xué)習和研究中應(yīng)當進一步努力的方向。
[Abstract]:The study on the legal relationship of individual income tax revenue is conducive to speeding up the reform of our country's overall tax system and providing a better legal guarantee for the reform of individual income tax.The first chapter describes the background, purpose, significance and current situation of the research on the legal relationship of personal income tax.Through combing through this, grasp the personal income tax tax legal relationship research situation, predecessor's research result is the foundation of writing.The second chapter is the general analysis of the legal relationship of tax revenue, the composition of the legal relationship of tax, the analysis of the subject and legal status of the legal relationship of tax, the definition of the object and extension of the legal relationship of tax, and the content of the legal relationship of tax.In order to explore the legal relationship of personal income tax to lay a solid foundation.The third chapter induces and deduces the current situation, existing problems and reasons of the legal relationship of personal income tax in China, including the prominent imbalance of the legal relationship between the subject and the subject.The legal boundary of the extension of the object of the tax legal relationship is blurred, and the two-way mobility of the subject's rights and obligations of the tax legal relationship needs to be unblocked.In the fourth chapter, according to the problems existing in the legal relationship of personal income tax revenue in our country, the author puts forward some countermeasures and suggestions. Firstly, the constitutionality design of the legal relationship of individual income tax revenue is put forward.Secondly, based on the principle of equality, the author puts forward the construction of a balanced relationship between individual income tax and taxation, third, defines the rights and obligations of the subject of legal relations by the principle of contract, and fourth,The principle of "fairness and efficiency" defines the legal limit of the object of tax legal relationship.In this paper, the main innovation of the research on the legal relationship of individual income tax is that the research angle of choice is relatively novel, starting from the legal relationship of individual income tax in our country, combining the characteristics of individual income tax.This paper puts forward some problems and countermeasures about the legal relationship of personal income tax revenue in China.Of course, due to my limited level of knowledge, the analysis of the problem is not too comprehensive and thorough.This is my future study and research should be further efforts in the direction.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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