本文選題：地方稅體系 + 地方稅法體系　； 參考：《華南理工大學(xué)》2015年碩士論文

【摘要】：中共中央十八屆三中全會(huì)明確提出“構(gòu)建地方稅系”和“完善地方稅法體系,建立事權(quán)和支出責(zé)任相適應(yīng)的制度,充分發(fā)揮中央和地方兩個(gè)積極性”的鮮明時(shí)代主題。地方稅作為公共財(cái)政體制的重要組成部分,在我國(guó)社會(huì)主義經(jīng)濟(jì)的確立、發(fā)展及完善過(guò)程中一直扮演者不可或缺的作用。隨著市場(chǎng)化改革的不斷深入,地方各級(jí)政府在提供地方公共產(chǎn)品和公共服務(wù)、協(xié)調(diào)地區(qū)內(nèi)部經(jīng)濟(jì)健康發(fā)展方面發(fā)揮著越來(lái)越重要的作用,因而本文通過(guò)分析地方稅的相關(guān)法律問(wèn)題,著重研究如何在現(xiàn)行的地方稅體系框架下,構(gòu)建出合理科學(xué)的地方稅法體系,為地方經(jīng)濟(jì)發(fā)展保駕護(hù)航。本文主要通過(guò)以下幾個(gè)方面對(duì)地方稅法體系的重構(gòu)問(wèn)題進(jìn)行了深入的分析和探討。第一,對(duì)地方稅、地方稅體系及地方稅法體系的相關(guān)概念進(jìn)行理論界定,對(duì)比分析地方稅體系與地方稅法體系之間的關(guān)系。從理論上而言,地方稅的存在依據(jù)主要源于事權(quán)財(cái)權(quán)相統(tǒng)一理論、財(cái)政均衡分權(quán)理論以及稅權(quán)適度劃分理論,通過(guò)分析地方稅法體系的形成機(jī)理,為重構(gòu)地方稅法體系提供理論模型。第二,對(duì)我國(guó)地方稅法體系的發(fā)展歷程及體系結(jié)構(gòu)進(jìn)行梳理,分析目前地方稅法體系所存在的問(wèn)題,如中央與地方事權(quán)財(cái)權(quán)不匹配、地方稅收立法權(quán)過(guò)于集中、地方稅主體稅種的缺失及地方稅收征管不規(guī)范。第三,分析歸納先進(jìn)國(guó)家在構(gòu)建地方稅法體系的相關(guān)經(jīng)驗(yàn),通過(guò)選擇美國(guó)與加拿大這類實(shí)行聯(lián)邦制分權(quán)的國(guó)家和法國(guó)與日本這類中央集權(quán)的單一制國(guó)家,對(duì)其地方稅法體系中關(guān)于稅收立法權(quán),稅收征管權(quán)及稅收收益權(quán)的運(yùn)行實(shí)踐進(jìn)行比較分析。第四,基于地方稅的形成機(jī)理以及相關(guān)地方稅法體系的構(gòu)建經(jīng)驗(yàn),提出完善我國(guó)地方稅法體系的幾點(diǎn)構(gòu)想。首先,應(yīng)該通過(guò)法律的形式明確政府間事權(quán)與財(cái)權(quán)。其次,合理劃分政府間稅權(quán);通過(guò)制定《稅收基本法》明確我國(guó)政府間稅收立法權(quán)的劃分,并適當(dāng)賦予省級(jí)政府地方稅收立法權(quán)。再者,通過(guò)開(kāi)征輔助稅種,培育地方稅主體稅種以及合并調(diào)整現(xiàn)有稅種,構(gòu)建合理科學(xué)的地方稅制體系。最后,通過(guò)實(shí)現(xiàn)國(guó)地稅的職能合并和構(gòu)建稅收司法保障體系,不斷提高稅收征管能力。
[Abstract]:The third Plenary session of the 18th Central Committee of the CPC Central Committee clearly put forward the distinct themes of "constructing the local tax department" and "perfecting the local tax law system, establishing a system suitable for administrative power and expenditure responsibility, and giving full play to the enthusiasm of the central and local governments". As an important part of the public finance system, local tax has always played an indispensable role in the establishment, development and improvement of our socialist economy. With the deepening of market-oriented reform, local governments at all levels are playing an increasingly important role in providing local public goods and public services and coordinating the healthy economic development within the region. Therefore, by analyzing the relevant legal problems of local tax, this paper focuses on how to construct a reasonable and scientific local tax law system under the framework of the current local tax system, so as to guarantee the development of local economy. In this paper, the reconstruction of local tax law system is analyzed and discussed in the following aspects. The first is to define the related concepts of local tax system, local tax system and local tax law system, and analyze the relationship between local tax system and local tax law system. Theoretically speaking, the existence basis of local tax mainly comes from the unified theory of power and finance power, the theory of fiscal equilibrium decentralization and the theory of moderate division of tax power, through the analysis of the formation mechanism of local tax law system. To provide a theoretical model for the reconstruction of the local tax law system. Secondly, the development course and system structure of the local tax law system in our country are combed, and the problems existing in the current local tax law system are analyzed, such as the mismatch between the central and local administrative powers and the financial power, and the local tax legislative power being too centralized. The absence of local tax subject and the non-standardization of local tax collection and management. Thirdly, it analyzes and summarizes the relevant experiences of advanced countries in constructing local tax law system, and chooses the United States and Canada as countries with federal decentralization and France and Japan as centralized and unitary countries. This paper makes a comparative analysis on the operation practice of tax legislative power, tax collection and administration right and tax revenue right in its local tax law system. Fourthly, based on the formation mechanism of local tax and the experience of constructing the relevant local tax law system, this paper puts forward some ideas to perfect the local tax law system in our country. First of all, it should be clear through the form of law intergovernmental and financial authority. Secondly, the intergovernmental tax power should be rationally divided, and the division of the inter-governmental tax legislative power should be clearly defined by formulating the basic Law of Taxation, and the provincial governments should be given the local tax legislative power. Furthermore, through the introduction of supplementary taxes, the cultivation of local tax main categories and the consolidation of existing taxes, the establishment of a reasonable and scientific local tax system. Finally, we can improve the ability of tax collection and management by combining the functions of national local tax and constructing the tax judicial guarantee system.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F812.42

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本文編號(hào)：1987104