【摘要】：國(guó)家的存在和有效運(yùn)轉(zhuǎn)離不開稅收,公民的生存和發(fā)展同樣離不開稅收。稅收是否正當(dāng)、是否合理、是否科學(xué)一方面決定國(guó)家能否及時(shí)有效的實(shí)現(xiàn)國(guó)家收入,另一方面決定著公民能否在繳納稅收后依然可以很好的實(shí)現(xiàn)個(gè)人的自由發(fā)展。隨著社會(huì)法治的深入發(fā)展,現(xiàn)代法治國(guó)家需要正確處理好國(guó)家收入與公民財(cái)產(chǎn)之間的關(guān)系,這就要求國(guó)家正當(dāng)行使稅收?qǐng)?zhí)法權(quán),保證國(guó)家在稅收?qǐng)?zhí)法上的正當(dāng)性。正所謂良法是法治的基本前提,但是如何行之有效的貫徹良法才是關(guān)鍵所在,在法治高度發(fā)展的國(guó)家往往通過(guò)正當(dāng)法律程序來(lái)嚴(yán)格規(guī)范法律的運(yùn)行過(guò)程,正當(dāng)法律程序成為國(guó)家各級(jí)行政機(jī)關(guān)、全體公民共同貫徹法律、執(zhí)行法律、監(jiān)督法律不可或缺的平臺(tái)。因此,我國(guó)的稅收?qǐng)?zhí)法也應(yīng)當(dāng)遵循正當(dāng)程序,通過(guò)正當(dāng)程序去構(gòu)建科學(xué)民主正當(dāng)?shù)亩愂照鞴荏w系,規(guī)范稅收的執(zhí)法過(guò)程,限制國(guó)家稅收征管機(jī)關(guān)及其工作人員稅收?qǐng)?zhí)法權(quán)的不正當(dāng)行使,保障公民合法的稅收權(quán)益。我國(guó)內(nèi)地稅收征管機(jī)關(guān)一直以來(lái)將完成國(guó)家稅收任務(wù)作為稅收征管工作的核心,為了提高稅收?qǐng)?zhí)法效率,實(shí)現(xiàn)國(guó)家稅收,他們?cè)诙愂請(qǐng)?zhí)法的過(guò)程中往往更多關(guān)注實(shí)體的合法性,忽略了程序的正當(dāng)性。我國(guó)內(nèi)地的許多納稅人只知道有依法納稅的義務(wù),完全不知道其在納稅的過(guò)程中應(yīng)當(dāng)享有的實(shí)體及程序權(quán)利。本文正是基于正當(dāng)法律程序這一角度進(jìn)行論述,從稅收?qǐng)?zhí)法正當(dāng)程序的基本理論入手,在借鑒國(guó)外稅收?qǐng)?zhí)法正當(dāng)程序的基礎(chǔ)上,針對(duì)我國(guó)內(nèi)地稅收?qǐng)?zhí)法程序存在的問(wèn)題,提出構(gòu)建我國(guó)內(nèi)地稅收?qǐng)?zhí)法正當(dāng)程序的對(duì)策。本文的內(nèi)容組成如下:第一部分,闡述稅收?qǐng)?zhí)法正當(dāng)程序的基本理論以及意義,首先從稅收的定義、稅收?qǐng)?zhí)法行為的界定、正當(dāng)程序的定義著手,引出稅收?qǐng)?zhí)法正當(dāng)程序的定義及基本要求,其次分析了美國(guó)、加拿大這兩個(gè)國(guó)家在稅收征管中實(shí)現(xiàn)稅收?qǐng)?zhí)法程序當(dāng)化的具體方法,最后說(shuō)明稅收?qǐng)?zhí)法程序正當(dāng)化的意義。第二部分,分析目前國(guó)內(nèi)稅收?qǐng)?zhí)法程序在稅收?qǐng)?zhí)法決策階段、具體實(shí)施階段、反饋階段分別存在的問(wèn)題,這些問(wèn)題主要包括:稅收?qǐng)?zhí)法文件制定不嚴(yán)謹(jǐn)以及稅收?qǐng)?zhí)法自由裁量權(quán)被濫用;稅收?qǐng)?zhí)法實(shí)施程序不完善,稅收?qǐng)?zhí)法人員程序意識(shí)薄弱;納稅人缺少程序異議權(quán)、稅收?qǐng)?zhí)法程序缺乏有效的監(jiān)督機(jī)制。第三部分,提出推動(dòng)國(guó)內(nèi)稅收?qǐng)?zhí)法程序正當(dāng)化的對(duì)策。針對(duì)三個(gè)稅收?qǐng)?zhí)法階段中存在的問(wèn)題,提出如下對(duì)策:在稅收?qǐng)?zhí)法決策階段分別構(gòu)建嚴(yán)格的稅收?qǐng)?zhí)法文件制定程序與稅收?qǐng)?zhí)法決策集體決定程序,在稅收?qǐng)?zhí)法具體實(shí)施階段應(yīng)當(dāng)構(gòu)建統(tǒng)一完備的稅收?qǐng)?zhí)法程序規(guī)則與稅收?qǐng)?zhí)法信息公開機(jī)制,在稅收?qǐng)?zhí)法反饋階段應(yīng)當(dāng)構(gòu)建稅收?qǐng)?zhí)法正當(dāng)程序聽證制度與稅收?qǐng)?zhí)法評(píng)估系統(tǒng)。
[Abstract]:The existence and effective operation of the country can not be separated from taxation, and the survival and development of citizens can not be separated from taxation. On the one hand, it determines whether the country can realize the national income in a timely and effective manner, on the other hand, it determines whether the citizen can still realize the individual's free development after paying the tax. With the further development of the social rule of law, the modern country under the rule of law needs to correctly handle the relationship between the national income and the citizen's property, which requires the state to exercise the right of enforcing the tax law properly and to ensure the legitimacy of the state in the law enforcement of tax. The so-called good law is the basic premise of the rule of law, but how to effectively carry out the good law is the key. In the countries where the rule of law is highly developed, the operation of the law is often strictly regulated through due process of law. Due process of law has become an indispensable platform for the state administrative organs at all levels, all citizens to implement the law, enforce the law, and supervise the law. Therefore, China's tax law enforcement should also follow due process, through due process to build a scientific, democratic and proper tax collection and management system, and standardize the tax enforcement process. To restrict the improper exercise of the tax enforcement power of the state tax collection and administration organs and their staff, and to protect the lawful tax rights and interests of citizens. Tax collection and administration authorities in mainland China have all along regarded the completion of the state tax task as the core of tax collection and management work. In order to improve the efficiency of tax enforcement and realize state tax, they often pay more attention to the legitimacy of entities in the process of tax enforcement. The legitimacy of the program is ignored. Many taxpayers in the mainland of China only know that they have the obligation to pay taxes according to law and have no idea of the substantive and procedural rights they should enjoy in the process of paying taxes. This article is based on the point of view of due process of law, starting from the basic theory of tax enforcement due process, on the basis of drawing lessons from foreign tax enforcement due process, aiming at the existing problems of tax enforcement procedure in mainland China. This paper puts forward the countermeasures to construct the due process of tax law enforcement in mainland China. The content of this paper is as follows: the first part describes the basic theory and significance of tax enforcement due process. First, it begins with the definition of tax, the definition of tax enforcement, the definition of due process. This paper introduces the definition and basic requirements of the due process of tax enforcement, and then analyzes the concrete methods of realizing the proper procedure of tax enforcement in the tax collection and administration of the United States and Canada, and finally explains the significance of the legitimacy of the tax enforcement procedure. The second part analyzes the problems existing in the current domestic tax enforcement procedures in the tax enforcement decision-making stage, the specific implementation stage, the feedback stage, respectively. These problems mainly include: the tax enforcement documents are not strict and the discretion of tax enforcement is abused; The implementation procedure of tax enforcement is not perfect, the consciousness of tax enforcement personnel is weak, the taxpayer lacks the procedural objection right, and the tax enforcement procedure lacks an effective supervision mechanism. The third part puts forward the countermeasures to promote the legitimacy of domestic tax enforcement procedure. Aiming at the problems existing in the three stages of tax enforcement, the following countermeasures are put forward: the strict tax enforcement document making procedure and the collective decision procedure of tax enforcement decision-making are respectively constructed in the tax enforcement decision-making stage. In the specific implementation stage of tax enforcement, a unified and complete mechanism of tax enforcement procedure rules and tax enforcement information disclosure should be constructed, and a hearing system of due process of tax enforcement and a tax law enforcement evaluation system should be constructed in the feedback stage of tax enforcement.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：D922.22

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