【摘要】：現(xiàn)階段我國(guó)在稅收立法和執(zhí)法方面還存在諸多問(wèn)題,立法層級(jí)較低,稅收法規(guī)缺乏體系。本文以杭州惠豐公司吸收合并案為例對(duì)財(cái)稅〔2009〕59號(hào)文中特殊性稅務(wù)處理下自然人股東的個(gè)人所得稅問(wèn)題進(jìn)行分析。從稅法普適性、稅收中性兩個(gè)方面入手,然后從稅收原則的理論層面探討了稅收制度的現(xiàn)狀,對(duì)理順稅法普適性、稅收中性與借鑒機(jī)制三者之間的邏輯關(guān)系有重要意義,最后運(yùn)用"倒逼機(jī)制"提出了相應(yīng)的改進(jìn)建議。
[Abstract]:At present, there are still many problems in tax legislation and law enforcement in our country, the legislation level is low, and the tax laws and regulations are lack of system. This paper takes Hangzhou Huifeng Company as an example to analyze the personal income tax of natural person shareholders under the special tax treatment in Financial and Taxation (2009) 59. Starting with the universality and neutrality of tax law, this paper probes into the present situation of tax system from the theoretical level of tax principles, which is of great significance to straighten out the logical relationship among the universality of tax law, the neutrality of tax revenue and the mechanism of reference. Finally, some suggestions for improvement are put forward by using the "compel mechanism".
【作者單位】： 浙江工商大學(xué)財(cái)務(wù)與會(huì)計(jì)學(xué)院;
【分類號(hào)】：F812.42;D922.22

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