本文選題：財政法激勵 + 財政補貼��； 參考：《西南政法大學(xué)》2015年碩士論文

【摘要】：我國于1978年開始實行改革開放政策并于1992年開始發(fā)展社會主義市場經(jīng)濟。經(jīng)過了三十多年的發(fā)展,我國的GDP由世界倒數(shù)第二位上升到了正數(shù)第二位。然而,經(jīng)濟的發(fā)展并不是社會進步的全部。為了促進社會的全面進步,我國提出了要發(fā)展中國特色的社會主義市場經(jīng)濟。而中國特色的社會主義市場經(jīng)濟是一種注重在經(jīng)濟發(fā)展的同時,不斷地滿足人民的公共需求,不斷地縮小地區(qū)之間貧富差距的經(jīng)濟形態(tài)。發(fā)展它需要我國政府給予市場主體更多的稅收優(yōu)惠和財政支持,以此來提高它們在經(jīng)濟發(fā)展中的積極性;同時也需要制定合理的財政收支計劃,不斷地加大財政對農(nóng)業(yè)、教育等社會基礎(chǔ)行業(yè)的補貼,加大財政對科技成果的獎勵。這一切歸根結(jié)底就要求進一步完善我國財政法的激勵功能。事實上,我國是世界上較早地運用財政法激勵功能的國家。據(jù)史料記載,早在夏朝,我國就出現(xiàn)了財政激勵的法律規(guī)定。夏王啟在攻打有扈氏時就曾發(fā)布“用命,賞與祖;弗用命,戮與社”的軍令,利用金錢獎勵來激勵戰(zhàn)士們的戰(zhàn)斗士氣。在之后幾千年的歷史中,各個朝代的統(tǒng)治者也紛紛在法律中規(guī)定了眾多獎勵農(nóng)耕的措施,通過財政激勵農(nóng)業(yè)的發(fā)展來穩(wěn)固自身統(tǒng)治。事實上,盡管我國是較早地關(guān)注財政法激勵功能的國家,卻沒能夠像西方發(fā)達國家一樣形成一套完善的財政激勵法律體系。近年來,我國學(xué)者在對一些發(fā)達國家的財政法律進行研究之后,發(fā)現(xiàn)它們的財政法律中都存在特別多的財政激勵條款。它們都善于將激勵理論與本國的財政法律相結(jié)合,在此基礎(chǔ)上制定出相對完善的財政激勵法律制度。據(jù)筆者考察,我國現(xiàn)有的法律中,明確以“支持”、“促進”等激勵字眼作為標題的一共有9部。許多法律在其總則中規(guī)定了“促進經(jīng)濟社會可持續(xù)發(fā)展”的激勵性目標。不少法律中還出現(xiàn)了具體的“財政激勵法律條款”或者“財政激勵法律章節(jié)”。盡管如此,我國的財政法律總體上仍然存在著實體性條款較多,程序性條款較少的情況。財政法要實現(xiàn)其激勵功能,需要眾多的程序性條款來指導(dǎo)具體的實踐。因此,我國財政法激勵程序性規(guī)定較少的現(xiàn)實,必定在一定程度上阻礙了我國財政法激勵功能的實現(xiàn)。為了進一步完善我國財政法的激勵功能,就需要進一步完善我國財政法的立法與實施機制,加快推進財政法與其他法律的互動。本文除了緒論和結(jié)論之外分為四個部分:第一部分財政法激勵功能的一般理論。本部對財政法的激勵功能作出概述,總結(jié)出財政法激勵功能的價值目標,概括出我國《憲法》中有關(guān)財政激勵的法律規(guī)定。最后,總結(jié)出我國財政法發(fā)揮激勵功能五種具體措施。第二部分為我國財政法激勵功能的現(xiàn)狀考察及其不足分析。本部分從五種具體的財政激勵措施出發(fā),整理出我國有關(guān)財政激勵法律的具體規(guī)定,并進一步分析各種激勵措施的實施情況,然后,總結(jié)出我國財政法激勵功能的不足。第三部分為國外財政法激勵功能的實踐考察及經(jīng)驗借鑒。本部分首先對美國、日本、英國等國財政法激勵功能的立法以及實施情況進行具體考察。然后,總結(jié)出它們的財政法激勵功能具有的普遍特點,為我國財政法激勵功能的完善提供經(jīng)驗借鑒。第四部分為我國財政法激勵功能完善的具體路徑。本部分總結(jié)出了完善我國財政法激勵功能的三個具體路徑,具體包括:要完善我國財政法激勵的立法機制;要完善我國財政法激勵的實施機制;推進我國財政法激勵的部門法互動。
[Abstract]:China started the policy of reform and opening up in 1978 and began to develop the socialist market economy in 1992. After thirty years of development, China's GDP has risen from second in the world to second. However, the development of the economy is not the whole of social progress. In order to promote the overall progress of the society, China has put forward to the development of the economy. The socialist market economy with Chinese characteristics, and the socialist market economy with Chinese characteristics is a kind of economic form that pays attention to the economic development and constantly satisfies the public needs of the people, and constantly reduces the economic form of the gap between the rich and the poor in the region. In order to improve their enthusiasm in economic development, we also need to make reasonable plans for fiscal revenue and expenditure, increase financial subsidies to agriculture, education and other social basic industries, and increase financial incentives for scientific and technological achievements. All in the final analysis, we need to further improve the incentive function of China's financial law. According to historical records, as early as the Xia Dynasty, the legal provisions of fiscal incentives appeared in the summer Dynasty. In the history, the rulers of each dynasty also set up many measures to reward farming in the law, and stabilize their own rule by stimulating the development of agriculture by finance. In fact, although China is a country that has paid much attention to the incentive function of fiscal law, it can not form a perfect financial incentive law like the western countries. In recent years, after studying the financial laws of some developed countries, Chinese scholars have found that there are a lot of financial incentives in their financial laws. They are good at combining the incentive theory with the domestic financial laws. On this basis, they have formulated a perfect financial incentive legal system. In the existing laws of China, there are a total of 9 inspiring words as "support" and "promotion" as headlines. Many laws stipulate the incentive goal of "promoting the sustainable development of the economy and society" in its general principles. In many laws, there are specific "financial incentives" or "financial incentive laws" in many laws. However, in spite of this, there are still more substantive provisions and less procedural provisions in our country's financial laws. Financial law needs a lot of procedural provisions to guide concrete practice in order to realize its incentive function. Therefore, the reality that the incentive program is less regulated in our financial law must be hindered to a certain extent. In order to further improve the incentive function of China's financial law, we need to further improve the legislation and implementation mechanism of our financial law and accelerate the interaction between financial law and other laws. This article is divided into four parts besides the introduction and conclusion: the first part of the general theory of the incentive function of Financial Law This department gives an overview of the incentive function of financial law, summarizes the value target of the incentive function of the financial and political law, summarizes the legal provisions on the fiscal incentive in the constitution of China. Finally, it summarizes five specific measures for the incentive function of China's financial law. The second part is the present investigation and deficiency analysis of the incentive function of our financial law. Starting from five specific financial incentives, this part collates the specific provisions of our country's financial incentive laws, and further analyzes the implementation of various incentive measures, and then summarizes the insufficiency of the incentive function of our financial law. The third part is the practical investigation and experience reference for the excitation function of foreign financial law. This part is the first part of this part. First, the legislation and implementation of the financial law incentive function of the United States, Japan, the UK and other countries are examined in detail. Then, the general characteristics of their fiscal incentive functions are summarized, and the experience for the improvement of the incentive function of our financial law is provided. The fourth part is the concrete path to improve the incentive function of China's financial law. This paper summarizes three specific ways to improve the incentive function of China's financial law, including: to improve the legislative mechanism of fiscal incentive in China, to improve the implementation mechanism of fiscal incentive in China, and to promote the interaction of department law inspired by the financial law of our country.
【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.2

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