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

【摘要】：我國現(xiàn)有的稅收法律體系中,除由人大及其常委會通過的《個人所得稅法》、《企業(yè)所得稅法》、《車船稅法》和《稅收征收管理法》4部稅收法律,再加上國務院制定的15個稅種的暫行條例外,剩下的都為財政部、國家稅務總局、地方政府、各級稅務機關以規(guī)定、通知、公告、答復等形式發(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,內容繁雜、法律形式多樣,作為對單行稅法、稅收行政法規(guī)的解釋、補充,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”,內容上良莠不齊,缺乏授權,同時又變動頻繁,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,其實質合理性和形式合理性都存在瑕疵。隨著中國法治的不斷建設,社會經(jīng)濟的持續(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《立法法》的修訂,明確了稅收法定原則,同時政府也提出在2020年全面落實稅收法定原則的目標。這意味著中國的稅收法律體系到了變革的關鍵時間,而其中完成對大量稅收規(guī)范性文件的清理是完善稅收法律體系的必經(jīng)之路。本論文以我國的稅收規(guī)范性文件的清理為對象,通過分析弊端、闡述清理標準,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、促進公平競爭的原則”,依據(jù)稅收法定、稅收公平、稅收效率原則等,評估待清理文件程序上的合法性,內容的正當性,實質公平性等。一是審查稅收法律規(guī)范的制定機關是否擁有授權權限,文件效力是否與上位法相沖突;二是審核其內容制定的目的和內容的正常性,是否符合量能課稅、符合比例原則。三是評估其制定時依附的具體時空環(huán)境,分析其所調整的關系是否仍存在,看其是否還有保留的價值。同時對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,建立一個科學規(guī)范、符合依法治國要求的稅收法律體系需要不斷加強對稅收法律制定、實施等過程的監(jiān)督,完善稅收各項法律制度,完成稅制改革,切實維護納稅人的權益,促進我國經(jīng)濟的發(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.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2016
【分類號】：D922.22

【相似文獻】

相關期刊論文 前10條

1 ;稅收規(guī)范性文件制定管理辦法[J];司法業(yè)務文選;2010年18期

2 ;國家稅務總局關于印發(fā)《稅收規(guī)范性文件管理辦法(試行)》的通知[J];中國財經(jīng)審計法規(guī)選編;2006年04期

3 陳發(fā);;淺論稅務部門規(guī)章與稅收規(guī)范性文件的區(qū)別[J];法制與社會;2013年07期

4 ;省地稅局關于公布部分條款失效廢止的稅收規(guī)范性文件目錄的公告[J];江蘇省人民政府公報;2014年05期

5 ;省國稅局關于發(fā)布2014年第一批全文廢止部分條款失效或廢止的稅收規(guī)范性文件目錄的公告[J];江蘇省人民政府公報;2014年12期

6 ;省地稅局關于公布全文失效廢止的稅收規(guī)范性文件目錄的公告[J];江蘇省人民政府公報;2011年28期

7 ;省地稅局關于公布全文失效廢止的稅收規(guī)范性文件目錄的公告[J];江蘇省人民政府公報;2014年05期

8 ;省地方稅務局關于公布現(xiàn)行有效的稅收規(guī)范性文件目錄的公告 蘇地稅規(guī)[2011]8號[J];江蘇省人民政府公報;2011年25期

9 ;省地稅局關于公布現(xiàn)行有效的稅收規(guī)范性文件目錄的公告[J];江蘇省人民政府公報;2014年05期

10 ;省地稅局關于公布部分條款失效廢止的稅收規(guī)范性文件目錄的公告 蘇地稅規(guī)[2011]9號[J];江蘇省人民政府公報;2011年27期

相關重要報紙文章 前10條

1 ;稅收規(guī)范性文件制定管理辦法（試行）[N];中國稅務報;2006年

2 藺紅 閔麗男;就《稅收規(guī)范性文件制定管理辦法（試行）》實施答記者問[N];中國稅務報;2006年

3 記者 王心;50件稅收規(guī)范性文件全文廢止或失效[N];中國稅務報;2009年

4 ;稅收規(guī)范性文件制定管理辦法[N];中國稅務報;2010年

5 記者 郝新華;現(xiàn)行有效稅收規(guī)范性文件共1482件[N];財會信報;2011年

6 ;省國稅局清理稅收規(guī)范性文件成效明顯[N];甘肅經(jīng)濟日報;2010年

7 記者 肖建生邋通訊員 唐勝 孫熙琳;省地稅公布155個稅收規(guī)范性文件[N];湖南日報;2008年

8 ;確保實體合法 程序合法 便民高效[N];甘肅經(jīng)濟日報;2010年

9 國家稅務總局政策法規(guī)司、督察內審司;制度建設質量全面提高[N];中國稅務報;2011年

10 曉春 國家行政學院決策咨詢部;讓“紅頭文件”在法治軌道運行[N];中國稅務報;2010年

相關碩士學位論文 前3條

1 何更生;稅收規(guī)范性文件的法律規(guī)制問題研究[D];湘潭大學;2016年

2 黃寧江;我國稅收規(guī)范性文件清理的法律分析[D];湘潭大學;2016年

3 李萬雄;論稅收規(guī)范性文件的規(guī)制[D];吉林大學;2010年

，

本文編號：1760769