本文選題：稅收規(guī)范性文件 + 稅收法定��； 參考：《湘潭大學(xué)》2016年碩士論文

【摘要】：我國(guó)現(xiàn)有的稅收法律體系中,除由人大及其常委會(huì)通過(guò)的《個(gè)人所得稅法》、《企業(yè)所得稅法》、《車(chē)船稅法》和《稅收征收管理法》4部稅收法律,再加上國(guó)務(wù)院制定的15個(gè)稅種的暫行條例外,剩下的都為財(cái)政部、國(guó)家稅務(wù)總局、地方政府、各級(jí)稅務(wù)機(jī)關(guān)以規(guī)定、通知、公告、答復(fù)等形式發(fā)布的稅收規(guī)范性文件。這些稅收規(guī)范性文件覆蓋全部稅種,內(nèi)容繁雜、法律形式多樣,作為對(duì)單行稅法、稅收行政法規(guī)的解釋、補(bǔ)充,一齊成為稅收的執(zhí)法依據(jù)。但稅收規(guī)范性文件的制定主體多樣,“政出多門(mén)”,內(nèi)容上良莠不齊,缺乏授權(quán),同時(shí)又變動(dòng)頻繁,違背了稅收法定原則、稅收公平性,影響了稅制的統(tǒng)一性、穩(wěn)定性,其實(shí)質(zhì)合理性和形式合理性都存在瑕疵。隨著中國(guó)法治的不斷建設(shè),社會(huì)經(jīng)濟(jì)的持續(xù)發(fā)展,民眾不斷呼吁要求完善現(xiàn)有的稅收法律體系。2015年3月,隨著我國(guó)《立法法》的修訂,明確了稅收法定原則,同時(shí)政府也提出在2020年全面落實(shí)稅收法定原則的目標(biāo)。這意味著中國(guó)的稅收法律體系到了變革的關(guān)鍵時(shí)間,而其中完成對(duì)大量稅收規(guī)范性文件的清理是完善稅收法律體系的必經(jīng)之路。本論文以我國(guó)的稅收規(guī)范性文件的清理為對(duì)象,通過(guò)分析弊端、闡述清理標(biāo)準(zhǔn),為完善稅收法律體系提出建議。稅收規(guī)范性文件的清理整頓遵循“統(tǒng)一稅制、公平稅負(fù)、促進(jìn)公平競(jìng)爭(zhēng)的原則”,依據(jù)稅收法定、稅收公平、稅收效率原則等,評(píng)估待清理文件程序上的合法性,內(nèi)容的正當(dāng)性,實(shí)質(zhì)公平性等。一是審查稅收法律規(guī)范的制定機(jī)關(guān)是否擁有授權(quán)權(quán)限,文件效力是否與上位法相沖突;二是審核其內(nèi)容制定的目的和內(nèi)容的正常性,是否符合量能課稅、符合比例原則。三是評(píng)估其制定時(shí)依附的具體時(shí)空環(huán)境,分析其所調(diào)整的關(guān)系是否仍存在,看其是否還有保留的價(jià)值。同時(shí)對(duì)清理流程和以后稅收規(guī)范性文件的管理提出建議。稅收規(guī)范性文件的清理固然可以完善稅收法律體系,但仍然難以避免不斷出現(xiàn)新的不符合原則制定的稅收政策,建立一個(gè)科學(xué)規(guī)范、符合依法治國(guó)要求的稅收法律體系需要不斷加強(qiáng)對(duì)稅收法律制定、實(shí)施等過(guò)程的監(jiān)督,完善稅收各項(xiàng)法律制度,完成稅制改革,切實(shí)維護(hù)納稅人的權(quán)益,促進(jìn)我國(guó)經(jīng)濟(jì)的發(fā)展。
[Abstract]:Among the existing tax laws in China, except the personal income tax Law, the Enterprise income tax Law, the car and vessel tax Law and the tax Collection and Administration Law, which were passed by the NPC and its standing Committee,In addition, in addition to the 15 interim regulations on taxes formulated by the State Council, the remaining tax regulatory documents are issued by the Ministry of Finance, the State Administration of Taxation, local governments, and tax authorities at all levels in the form of regulations, circulars, announcements, replies, and so on.These tax normative documents cover all kinds of taxes, the content is complicated, the legal forms are various, as the interpretation and supplement of the single tax law and tax administrative regulations, they become the basis of the law enforcement of tax together.But the main body of the tax normative document is various, the content is mixed, lack of authorization, and change frequently, which violates the principle of tax law, the fairness of tax, and affects the unity and stability of the tax system.Its substantive rationality and formal rationality are flawed.With the continuous construction of the rule of law in China and the sustained development of social economy, people are calling for the improvement of the existing tax legal system. In March 2015, with the revision of our country's "Legislative Law", the legal principles of taxation have been clearly defined.At the same time, the government also put forward the goal of full implementation of tax statutory principles by 2020.This means that China's tax legal system has reached a critical time to change, and the completion of a large number of tax regulatory documents is the only way to improve the tax legal system.This paper takes the cleaning of tax normative documents in our country as the object, through analyzing the malpractice, expounding the standard of cleaning up, and putting forward some suggestions for perfecting the tax legal system.The cleaning up and rectification of tax normative documents follows the principles of "uniform tax system, fair tax burden, and promoting fair competition." according to the principles of tax law, tax fairness, tax efficiency, etc., the legitimacy of the procedure for the document to be cleaned up is evaluated.The legitimacy of the content, substantive fairness and so on.The first is to examine whether the establishment of tax laws and regulations has authorized authority, whether the validity of documents conflicts with the superior law; the other is to review the purpose and normality of its content, and whether it conforms to the principle of quantitative and proportional taxation.The third is to evaluate the specific spatio-temporal environment who was attached to it, analyze whether the adjusted relationship still exists and see if it has the value of reservation.At the same time, to clean up the process and the management of future tax regulatory documents put forward suggestions.Although the clean-up of tax normative documents can improve the tax legal system, it is still difficult to avoid the emergence of new tax policies that do not conform to the principles and establish a scientific norm.The tax legal system, which meets the requirements of governing the country according to law, needs to constantly strengthen the supervision of the process of making and implementing tax laws, perfect the various legal systems of taxation, complete the tax system reform, safeguard the interests of taxpayers and promote the economic development of our country.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：D922.22

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