【摘要】：小微企業(yè)對我國經(jīng)濟(jì)發(fā)展意義重大,其不可或缺性體現(xiàn)在增長經(jīng)濟(jì)、促進(jìn)就業(yè)、加速科技創(chuàng)新等諸多方面,而成本高、稅負(fù)重、融資難已經(jīng)成為擎肘其發(fā)展的重要因素。小微企業(yè)稅收優(yōu)惠政策對小微企業(yè)的發(fā)展起到了諸多推動作用,但這些稅收優(yōu)惠政策主要是通過國務(wù)院及其相關(guān)部門制定的法規(guī)、規(guī)章,而不是法律的形式來規(guī)范的。盡管我國《立法法》規(guī)定,全國人大及其常委會是我國稅收法律的制定主體,但在當(dāng)前的稅收授權(quán)立法模式下,在實(shí)際稅收優(yōu)惠立法中,幾乎所有的稅收優(yōu)惠立法權(quán)都交給了國務(wù)院及相關(guān)部門,且?guī)缀鯖]有.任何限制條件和監(jiān)督措施。國務(wù)院及相關(guān)部門成為我國稅收優(yōu)惠法律法規(guī)的主要立法主體,形成了以行政法規(guī)規(guī)章為主、稅收法律為輔的稅收優(yōu)惠法律體系。這不僅不符合稅收法定原則的要求,而且在缺乏限制和監(jiān)督的情況下,實(shí)踐中無法完成法律制度本該有的作用,并導(dǎo)致了一系列問題的產(chǎn)生。這種政府主導(dǎo)的授權(quán)立法體制,集立法、執(zhí)行、監(jiān)督于政府一身,容易導(dǎo)致對權(quán)力的濫用,自由裁量權(quán)力過大,以及制度運(yùn)行上存在各方利益失衡現(xiàn)象,破壞了法律的規(guī)范性和穩(wěn)定性。筆者從立法規(guī)范的正當(dāng)性和規(guī)范性出發(fā),從法學(xué)、經(jīng)濟(jì)學(xué)等角度對我國小微企業(yè)稅收優(yōu)惠立法問題進(jìn)行研究,分析現(xiàn)行小微企業(yè)稅收優(yōu)惠立法的現(xiàn)狀,我們認(rèn)為,現(xiàn)行稅收優(yōu)惠立法主要存在以下弊端:立法體系結(jié)構(gòu)失衡,缺乏規(guī)范性,具體的政策上優(yōu)惠力度小,導(dǎo)向性不強(qiáng)。為完善我國小微企業(yè)稅收優(yōu)惠立法,切實(shí)發(fā)揮稅收優(yōu)惠對小微企業(yè)發(fā)展的促進(jìn)作用,筆者在對國外的一些小微企業(yè)中先進(jìn)的經(jīng)驗(yàn)借鑒的基礎(chǔ)上,從完善小微企業(yè)稅收優(yōu)惠立法模式、立法原則,以各種具體政策優(yōu)化立法方面提出一些建議。應(yīng)該積極推進(jìn)我國小微企業(yè)稅收優(yōu)惠立法模式由近乎完全授權(quán)立法模式轉(zhuǎn)變?yōu)椴糠质跈?quán)立法模式,切實(shí)落實(shí)稅收優(yōu)惠法定原則,明確稅收優(yōu)惠立法的公平、效率、社會政策原則,并從現(xiàn)行稅收優(yōu)惠立法措施中增大優(yōu)惠幅度,從融資、創(chuàng)業(yè)、創(chuàng)新方面加強(qiáng)扶持力度,以求逐步建立和完善我國小微企業(yè)稅收優(yōu)惠立法體系,推進(jìn)我國小微企業(yè)稅收優(yōu)惠立法進(jìn)程。
[Abstract]:Small and micro-enterprises are of great significance to the economic development of our country. They are indispensable in many aspects, such as economic growth, employment promotion, acceleration of scientific and technological innovation and so on. However, high costs, heavy taxes and difficult financing have become an important factor in the development of small and micro-enterprises. The preferential tax policies of small and micro enterprises have played a great role in promoting the development of small and micro enterprises, but these preferential policies are regulated mainly through the laws and regulations made by the State Council and its relevant departments, rather than in the form of laws. Although the Legislative Law of our country stipulates that the NPC and its standing Committee are the main bodies of the enactment of tax laws in China, under the current legislative mode of tax authorization, in the actual tax preferential legislation, Almost all preferential tax legislative power is vested in the State Council and related departments, and hardly any. Any restrictions and supervisory measures. The State Council and related departments have become the main legislative subjects of tax preferential laws and regulations in China, and formed a tax preferential legal system, which is dominated by administrative rules and regulations and supplemented by tax laws. Not only does this not accord with the requirement of the legal principle of taxation, but also in the absence of restrictions and supervision, the legal system can not be completed in practice, which leads to a series of problems. This kind of government-led authorized legislative system, which integrates legislation, execution and supervision in the government, can easily lead to abuse of power, excessive discretionary power, and imbalance in the interests of all parties in the operation of the system. It undermines the standardization and stability of the law. Starting from the legitimacy and standardization of the legislative norms, the author studies the legislation of tax preference for small and micro-enterprises in China from the angles of law, economics and so on, and analyzes the present situation of the current legislation of preferential taxation of small and micro-enterprises, and we think that: The main disadvantages of the current tax preferential legislation are as follows: the structure of the legislative system is out of balance, lack of standardization, the specific policy on the strength of preferential treatment is small, the guidance is not strong. In order to perfect the tax preferential legislation of small and micro enterprises in our country and give full play to the promoting role of tax concessions to the development of small and micro enterprises, the author draws lessons from the advanced experience of some small and micro enterprises abroad. This paper puts forward some suggestions on how to perfect the legislative mode and principle of tax preference for small and micro-enterprises and optimize the legislation with various specific policies. We should actively promote the legislative model of tax preference for small and micro-enterprises in our country to change from a nearly complete legislative model to a partial one, implement the legal principle of preferential taxation, and clarify the fairness and efficiency of the legislation of preferential taxation. Social policy principles, and from the current tax preferential legislative measures to increase the preferential margin, from financing, entrepreneurship, innovation to strengthen support, in order to gradually establish and improve our small and micro-enterprises tax preferential legislative system, We will promote the legislative process of preferential taxation for small and micro-enterprises in China.
【學(xué)位授予單位】：山東科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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