發(fā)布時(shí)間：2018-03-04 13:55

  本文選題：稅收　切入點(diǎn)：授權(quán)立法　出處：《湖南師范大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：稅收授權(quán)立法的發(fā)展經(jīng)歷了一個(gè)嬗變的過程,隨著我國(guó)立法制度的完善,稅收法定主義在我國(guó)得到確立是稅收法制建設(shè)的重大成就。同時(shí),我國(guó)的稅收授權(quán)立法也在探索中得到發(fā)展,從最開始的以決定、命令實(shí)行,到《立法法》中對(duì)授權(quán)立法的詳細(xì)規(guī)范,稅收授權(quán)立法逐步走上了規(guī)范化、法制化的道路。但是稅收授權(quán)立法制度與公民權(quán)利息息相關(guān),制度構(gòu)建方面尚不夠完善,目前并不存在一套完美的稅收授權(quán)立法體制,盲目地對(duì)外國(guó)經(jīng)驗(yàn)進(jìn)行推崇無益于自身制度的完善,因此如何建立符合我國(guó)國(guó)情的稅收授權(quán)立法制度乃本文研究的目的。 全文由引言、正文、結(jié)論和后記組成。正文分為四章。 第一章是對(duì)稅收授權(quán)立法進(jìn)行概述,界定了稅收、授權(quán)立法等相關(guān)概念,并對(duì)稅收授權(quán)立法的特性進(jìn)行了介紹,最后在憲政體制的范圍內(nèi)討論了稅收與憲政的關(guān)系,明確了稅收立憲主義的重要性。 第二章分析了稅收授權(quán)立法存在的合理性,依據(jù)稅收法定主義的要求,稅收立法本應(yīng)嚴(yán)格依據(jù)法律形式存在,但是從法理和社會(huì)層面的分析來看,授權(quán)立法在稅收立法領(lǐng)域是有存在必要的,不應(yīng)對(duì)其全盤否定。 第三章總結(jié)了我國(guó)稅收授權(quán)立法存在的形式,并指出目前稅收授權(quán)立法中存在的問題,諸如稅收授權(quán)立法占稅收立法比重偏高,轉(zhuǎn)授權(quán)、概括授權(quán)現(xiàn)象嚴(yán)重,越權(quán)立法、借法擴(kuò)權(quán)現(xiàn)象還有存在,立法程序封閉,法律監(jiān)督體系不完善等。 第四章是針對(duì)存在的問題,借鑒域外經(jīng)驗(yàn),結(jié)合我國(guó)自身實(shí)際,提出了一些完善稅收授權(quán)立法制度的建議。
[Abstract]:The development of tax authorization legislation has gone through a process of evolution. With the improvement of our legislative system, the establishment of tax legalism in China is a major achievement in the construction of tax legal system. The legislation of tax authorization in our country has also been developed in the course of exploration. From the beginning of making decisions and orders to the detailed regulation of authorized legislation in the Legislative Law, the legislation of tax authorization has gradually been standardized. However, the legislative system of tax authorization is closely related to the civil rights, and the system construction is not perfect. At present, there is not a perfect legislative system of tax authorization. Blindly advocating foreign experience is not conducive to the perfection of its own system, so how to establish a tax authorization legislation system in accordance with the national conditions of our country is the purpose of this paper. The full text is composed of introduction, text, conclusion and postscript. The text is divided into four chapters. The first chapter is an overview of the tax authorization legislation, defines the tax, authorized legislation and other related concepts, and introduces the characteristics of tax authorization legislation, and finally discusses the relationship between taxation and constitutionalism within the scope of the constitutional system. It clarifies the importance of tax constitutionalism. The second chapter analyzes the rationality of the existence of tax authorization legislation, according to the requirements of tax legalism, tax legislation should be strictly based on the form of law, but from the legal theory and social analysis, Authorization legislation is necessary in the field of tax legislation and should not be completely denied. The third chapter summarizes the existing forms of tax authorization legislation in China, and points out the existing problems in the current tax authorization legislation, such as the high proportion of tax authorization legislation in tax legislation, transfer authorization, the phenomenon of serious authorization, ultra vires legislation. The phenomenon of extending power by law still exists, the legislative procedure is closed, the legal supervision system is not perfect and so on. Chapter 4th is aimed at the existing problems, draw lessons from the experience of foreign countries, combine with our own reality, and put forward some suggestions to perfect the legislative system of tax authorization.
【學(xué)位授予單位】：湖南師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：D921

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本文編號(hào)：1565920