中國稅收法定原則研究
發(fā)布時(shí)間：2018-08-17 11:36
【摘要】：上個(gè)世紀(jì)在中國大地上爭論不休的“法治”與“人治”的討論在將要進(jìn)入新世紀(jì)的時(shí)候劃上了句號,1999年我國憲法修正案在《中華人民共和國憲法》第5條新增加了一款規(guī)定：“中華人民共和國實(shí)行依法治國,建設(shè)社會(huì)主義法治國家”。依法治國正式以憲法的形式確立下來,中國從此走上了依法治國的道路。其后在黨和國家的重要會(huì)議和文件中,不斷重復(fù)和強(qiáng)調(diào)依法治國。近年來,更是將法治提到前所未有的高度。2012年11月,黨的十八大提出全面推進(jìn)依法治國,并提出法治是治國理政的基本方式。在這一歷史背景之下,稅收法定原則作為法治在稅收領(lǐng)域的體現(xiàn),也走上了中國的歷史舞臺(tái)。2013年11月,黨的十八屆三中全會(huì)通過了《中共中央關(guān)于全面深化改革若干重大問題的決定》,提出要“落實(shí)稅收法定原則”。這是稅收法定原則在我國中央文件中首次提出,并且強(qiáng)調(diào)要“落實(shí)”。2014年10月,黨的十八屆四中全會(huì)通過的《中共中央關(guān)于全面推進(jìn)依法治國若干重大問題的決定》,明確提出“全面推進(jìn)依法治國,總目標(biāo)是建設(shè)中國特色社會(huì)主義法治體系,建設(shè)社會(huì)主義法治國家”。不久,第十二屆全國人民代表大會(huì)第三次會(huì)議在2015年3月15日修訂了《中華人民共和國立法法》,明確規(guī)定“稅種的設(shè)立、稅率的確定和稅收征收管理等稅收基本制度”只能制定法律,正式確立了稅收法定原則。而且,中共中央在3月26日審議通過了《貫徹落實(shí)稅收法定原則的實(shí)施意見》,給出了貫徹落實(shí)稅收法定原則的“路線圖”,明確提出落實(shí)稅收法定原則的改革任務(wù),將力爭在2020年完成。落實(shí)稅收法定原則是依法治國的需要。稅收法定原則與英國憲政革命伴生,又伴隨著法國大革命、美國獨(dú)立戰(zhàn)爭等世界民主法治的革命史而發(fā)展,而對中國而言稅收法定原則是舶來品。如何落實(shí)稅收法定原則,是我國法治建設(shè)當(dāng)前面臨的一個(gè)重大課題。本論文從以下方面來研究稅收法定原則這一課題。論文分為6章,包括以下主要內(nèi)容：第1章是緒論,主要從以下幾方面進(jìn)行了闡述：研究背景、理論及現(xiàn)實(shí)意義,國內(nèi)外文獻(xiàn)綜述,研究的主要內(nèi)容,研究思路與方法,論文的創(chuàng)新與不足之處、進(jìn)一步研究的展望與設(shè)想等。第2章是稅收法定原則的歷史源流。論文首先考察了稅收法定原則的歷史淵源,分別研究了稅收法定原則在英國、美國、法國以及其他國家確立與發(fā)展的歷史,提出稅收法定原則在政治學(xué)和法學(xué)方面的思想淵源,是社會(huì)契約論、分權(quán)與制衡理論、人民主權(quán)理論；在經(jīng)濟(jì)學(xué)和財(cái)政學(xué)方面的思想淵源,是公共選擇理論、委托代理理論、公共財(cái)政理論。第3章是稅收法定原則的基本理論。本章主要從稅收法定原則的內(nèi)涵與界定、內(nèi)容與要求、稅收法定原則的本質(zhì)、功能以及理念與價(jià)值追求等方面展開研究。稅收法定原則是指征稅必須以法律為依據(jù),沒有法律規(guī)定,國家不能征稅,人民也不得被要求納稅。這里的法律必須是由立法機(jī)關(guān)制定的狹義的法律,而不是包括了行政法規(guī)、規(guī)章和地方性法規(guī)在內(nèi)的廣義的法律。稅收法定原則的內(nèi)容,包括稅種法定、稅收要素法定、程序法定。其中稅收要素法定是稅收法定原則的核心內(nèi)容,它要求納稅人、征稅對象、稅目與計(jì)稅依據(jù)、稅率、稅收優(yōu)惠、稅收征收管理等稅收要素都必須由法律規(guī)定。論文在研究了稅收法定原則的歷史淵源與思想理論淵源的基礎(chǔ)上,得出稅收法定原則的本質(zhì)乃是人民的同意。稅收法定原則最基本的功能是限制國家征稅權(quán),保護(hù)人民財(cái)產(chǎn)權(quán)。稅收法定原則的理念與價(jià)值追求則是民主、法治與人權(quán)。第4章是稅收法定原則在中國的立法與現(xiàn)實(shí)。論文從思想理論上和立法上兩方面介紹了稅收法定原則在我國確立和發(fā)展的歷程。我國《憲法》并沒有確立稅收法定原則,我國目前確立了稅收法定原則的法律先后是《稅收征管法》和《立法法》。在我國的現(xiàn)實(shí)中,稅收法定原則面臨著兩大方面的問題：一是稅收立法背離了稅收法定原則。我國的實(shí)際情況是依“規(guī)”征收多,依“法”征收少。主要作為征稅依據(jù)的是行政法規(guī),而不是法律。我國稅收立法權(quán)主要不是掌握在立法機(jī)關(guān)手中,而是在行政機(jī)關(guān)手中。二是行政機(jī)關(guān)在執(zhí)行稅法過程中背離了稅收法定原則,包括隨意轉(zhuǎn)授權(quán)、越權(quán)改變課稅要素、宏觀調(diào)控與稅制改革頻頻突破稅收法定原則、隨意擴(kuò)大解釋稅法、按稅收計(jì)劃征稅等諸多現(xiàn)實(shí)問題。最后,在我國落實(shí)稅收法定原則有其現(xiàn)實(shí)必要性。第5章是在中國落實(shí)稅收法定原則。我國要落實(shí)稅收法定原則,主要是從立法、執(zhí)法、司法和法治環(huán)境等方面來實(shí)現(xiàn)。在立法方面,人大要收回稅收立法權(quán)。在執(zhí)法方面,要制約政府的行政權(quán)力,包括完善轉(zhuǎn)授權(quán)的規(guī)定、宏觀調(diào)控要受稅收法定原則的約束、稅制改革要與法同行、嚴(yán)格行政機(jī)關(guān)的稅法解釋權(quán)、稅收不再定任務(wù)等主要舉措。在司法方面,要以稅收法律為依據(jù),禁止類推適用,實(shí)行疑稅從無等。除了以上在立法、執(zhí)法、司法等涉及公權(quán)力的體系范圍內(nèi)落實(shí)稅收法定原則之外,還需要全社會(huì)和全體納稅人的努力和支持,需要有相應(yīng)的配套制度、措施以及環(huán)境的構(gòu)建,包括稅收法定原則入憲、改變?nèi)舜罅⒎ㄙY源不足的現(xiàn)狀、法治觀念與環(huán)境的構(gòu)建等。最后,稅收法定原則作為西方的舶來品,在法律移植過程中必然存在著水土不服和本土化的問題。如何在中國的國情下真正落實(shí)稅收法定原則,是稅收法定原則確立之后面臨的主要難題。從中國國情出發(fā),首先,稅收授權(quán)立法還需要繼續(xù)保留,稅收法定原則并沒有禁止授權(quán)立法,只是要求授權(quán)要明確,禁止空白授權(quán)和一攬子授權(quán)等。其次,全國人大閉會(huì)期間,由全國人大常委會(huì)來行使稅收立法權(quán)。再次,賦予國務(wù)院在特殊情況下調(diào)整稅率和稅收征收管理的權(quán)力。提出有下列情形之一的,國務(wù)院有權(quán)調(diào)整稅率和稅收征收管理的事項(xiàng)：緊急狀態(tài)下；有利于納稅人的利益(例如減輕而不是加重納稅人負(fù)擔(dān))；其他法律規(guī)定的情形。第6章是稅收法定原則的進(jìn)一步發(fā)展。在我國,稅收法定原則的未來,主要從以下幾方面進(jìn)一步完善和發(fā)展。首先,從兩方面進(jìn)一步完整稅收法定原則的內(nèi)涵。一方面是擴(kuò)大我國《立法法》所賦予的稅收法定的內(nèi)涵。我國新修訂的《立法法》只規(guī)定了稅種、稅率和稅收征收管理要法定,而按照稅收法定原則的內(nèi)容和要求,納稅人、征稅對象、稅目和計(jì)稅依據(jù)、稅收優(yōu)惠都是應(yīng)該由“法”定的稅收要素。另一方面是擴(kuò)大稅收法定的“法”的內(nèi)涵,將地方性法規(guī)納入“法”的范疇。地方稅由地方地方稅由地方性法規(guī)確定,符合稅收法定原則的本質(zhì)和精神。其次,稅收法定原則發(fā)展的下一個(gè)階段,是制約立法機(jī)關(guān)的權(quán)力。稅收法定不僅要求由“法”來定稅收,而且,該“法”還須是“良法”。最后,稅收法定原則的最高階段是財(cái)政法定。我們要從稅收法定邁向財(cái)政收入法定,這實(shí)際是還歷史之本來面目。然后從財(cái)政收入法定走向財(cái)政支出法定,最終實(shí)現(xiàn)財(cái)政法定。
[Abstract]:The controversial discussion on "rule of law" and "rule of man" in China in the last century drew to a close when it was about to enter the new century. In 1999, the amendment to the Constitution of the People's Republic of China added a new clause to Article 5 of the Constitution of the People's Republic of China: "The People's Republic of China runs the country according to law and builds a socialist country ruled by law." The rule of law has been formally established in the form of a constitution, and China has since embarked on the road of ruling the country according to law. Since then, in important meetings and documents of the Party and the state, China has repeatedly stressed the rule of law. Under this historical background, the principle of legality of taxation, as the embodiment of the rule of law in the field of taxation, has also stepped onto the historical stage of China. This is the first time that the principle of legally prescribed taxation has been put forward in the central document of our country, and it is emphasized that it should be implemented. Soon after, the Third Session of the Twelfth National People's Congress revised the Legislative Law of the People's Republic of China on March 15, 2015, clearly stipulating that "the establishment of taxes, the determination of tax rates and the administration of tax collection and other basic tax systems" can only be formulated by law and formally established. Moreover, the CPC Central Committee approved the Implementing Opinions on Implementing the Principles of Tax Statutory on March 26, gave a "roadmap" for implementing the Principles of Tax Statutory, and clearly put forward the task of implementing the Principles of Tax Statutory Reform, which will be accomplished by 2020. The principle of legality of taxation is accompanied by the constitutional revolution in Britain and the revolution of democracy and rule of law in the world such as the French Revolution and the American War of Independence. For China, the principle of legality of taxation is an exotic product. How to implement the principle of legality of taxation is an important issue facing the construction of the rule of law in China. This paper is divided into six chapters, including the following main contents: Chapter 1 is the introduction, mainly from the following aspects: research background, theoretical and practical significance, literature review at home and abroad, the main content of the study, research ideas and methods, innovation and shortcomings of the paper, further research prospects and Prospects Chapter 2 is the historical origin of the principle of legality of taxation. Firstly, the paper examines the historical origin of the principle of legality of taxation, studies the history of the establishment and development of the principle of legality of Taxation in Britain, the United States, France and other countries respectively, and puts forward that the ideological origin of the principle of legality of Taxation in politics and law is the theory of social contract. The theory of power and checks and balances, the theory of people's sovereignty, the theory of public choice, the theory of principal-agent and the theory of public finance are the ideological origins in economics and finance. Chapter 3 is the basic theory of the legal principle of taxation. The legal principle of taxation means that taxation must be based on law, without legal provisions, the state can not levy taxes, and the people can not be required to pay taxes. The content of the principle of legality of Taxation includes legality of taxation, legality of taxation elements and legality of procedure. Among them, legality of taxation elements is the core content of the principle of legality of taxation. It requires taxpayers, objects of taxation, taxation items and basis of taxation, tax rate, tax preferences, tax collection and management and other tax elements to be stipulated by law. On the basis of investigating the historical origin and ideological and theoretical origin of the principle of legality of taxation, it is concluded that the essence of the principle of legality of taxation is the consent of the people. Legislation and reality of the principle of legality in China.This paper introduces the course of the establishment and development of the principle of legality of Taxation in China from the ideological, theoretical and legislative aspects.The principle of legality of Taxation has not been established in the Constitution of China.The law of the principle of legality of Taxation has been established successively in China. In fact, the principle of legality of taxation is confronted with two problems: one is that the tax legislation deviates from the principle of legality of taxation. The actual situation of our country is that the tax is levied more according to "regulations" and less according to "laws". In the hands of the administrative organs, the administrative organs deviate from the legal principles of Taxation in the process of implementing the tax law, including transferring authorization at will, changing the elements of Taxation beyond their powers, breaking through the legal principles of Taxation frequently in macro-control and tax reform, expanding the interpretation of the tax law at will, and levying taxes according to the tax plan. Chapter 5 is to implement the principle of legality of Taxation in China. We should implement the principle of legality of Taxation in China, mainly from the aspects of legislation, law enforcement, judicial and legal environment. Macroeconomic regulation and control should be subject to the legal principle of taxation, tax reform should be in line with the law, strictly enforce the power of tax law interpretation of administrative organs, tax no longer set tasks and other major measures. In addition to the implementation of the principle of legality of taxation, it needs the efforts and support of the whole society and all taxpayers. It also needs the corresponding supporting systems, measures and the construction of the environment, including the introduction of the principle of legality of taxation into the Constitution, the change of the current situation of inadequate legislative resources of the NPC, the concept of the rule of law and the construction of the environment. How to implement the principle of legality of Taxation in China is the main problem after the establishment of the principle of legality of taxation. Second, the Standing Committee of the National People's Congress exercises the power of tax legislation during the closure of the National People's Congress. Thirdly, it gives the State Council the power to adjust tax rates and tax collection and administration under special circumstances. In one of the following cases, the State Council has the power to adjust taxes. Chapter 6 is the further development of the principle of legality of taxation. In China, the future of the principle of legality of Taxation will be further improved and developed mainly from the following aspects. We should further complete the connotation of the principle of legality of Taxation from two aspects. On the one hand, we should enlarge the connotation of the principle of legality of Taxation given by the Legislative Law. The newly revised Legislative Law only stipulates the types of taxation, and the tax rate and the collection and management of taxation should be legalized. On the other hand, it enlarges the connotation of the "law" of the statutory taxation and brings the local regulations into the scope of the "law". It restricts the power of the legislature. Tax legality requires not only the "law" to determine taxes, but also the "law" to be a "good law". Finally, the highest stage of the principle of tax legality is fiscal legality. Government expenditure is statutory and ultimately statutory.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級別】：博士
【學(xué)位授予年份】：2015
【分類號】：F812.42
本文編號：2187510
[Abstract]:The controversial discussion on "rule of law" and "rule of man" in China in the last century drew to a close when it was about to enter the new century. In 1999, the amendment to the Constitution of the People's Republic of China added a new clause to Article 5 of the Constitution of the People's Republic of China: "The People's Republic of China runs the country according to law and builds a socialist country ruled by law." The rule of law has been formally established in the form of a constitution, and China has since embarked on the road of ruling the country according to law. Since then, in important meetings and documents of the Party and the state, China has repeatedly stressed the rule of law. Under this historical background, the principle of legality of taxation, as the embodiment of the rule of law in the field of taxation, has also stepped onto the historical stage of China. This is the first time that the principle of legally prescribed taxation has been put forward in the central document of our country, and it is emphasized that it should be implemented. Soon after, the Third Session of the Twelfth National People's Congress revised the Legislative Law of the People's Republic of China on March 15, 2015, clearly stipulating that "the establishment of taxes, the determination of tax rates and the administration of tax collection and other basic tax systems" can only be formulated by law and formally established. Moreover, the CPC Central Committee approved the Implementing Opinions on Implementing the Principles of Tax Statutory on March 26, gave a "roadmap" for implementing the Principles of Tax Statutory, and clearly put forward the task of implementing the Principles of Tax Statutory Reform, which will be accomplished by 2020. The principle of legality of taxation is accompanied by the constitutional revolution in Britain and the revolution of democracy and rule of law in the world such as the French Revolution and the American War of Independence. For China, the principle of legality of taxation is an exotic product. How to implement the principle of legality of taxation is an important issue facing the construction of the rule of law in China. This paper is divided into six chapters, including the following main contents: Chapter 1 is the introduction, mainly from the following aspects: research background, theoretical and practical significance, literature review at home and abroad, the main content of the study, research ideas and methods, innovation and shortcomings of the paper, further research prospects and Prospects Chapter 2 is the historical origin of the principle of legality of taxation. Firstly, the paper examines the historical origin of the principle of legality of taxation, studies the history of the establishment and development of the principle of legality of Taxation in Britain, the United States, France and other countries respectively, and puts forward that the ideological origin of the principle of legality of Taxation in politics and law is the theory of social contract. The theory of power and checks and balances, the theory of people's sovereignty, the theory of public choice, the theory of principal-agent and the theory of public finance are the ideological origins in economics and finance. Chapter 3 is the basic theory of the legal principle of taxation. The legal principle of taxation means that taxation must be based on law, without legal provisions, the state can not levy taxes, and the people can not be required to pay taxes. The content of the principle of legality of Taxation includes legality of taxation, legality of taxation elements and legality of procedure. Among them, legality of taxation elements is the core content of the principle of legality of taxation. It requires taxpayers, objects of taxation, taxation items and basis of taxation, tax rate, tax preferences, tax collection and management and other tax elements to be stipulated by law. On the basis of investigating the historical origin and ideological and theoretical origin of the principle of legality of taxation, it is concluded that the essence of the principle of legality of taxation is the consent of the people. Legislation and reality of the principle of legality in China.This paper introduces the course of the establishment and development of the principle of legality of Taxation in China from the ideological, theoretical and legislative aspects.The principle of legality of Taxation has not been established in the Constitution of China.The law of the principle of legality of Taxation has been established successively in China. In fact, the principle of legality of taxation is confronted with two problems: one is that the tax legislation deviates from the principle of legality of taxation. The actual situation of our country is that the tax is levied more according to "regulations" and less according to "laws". In the hands of the administrative organs, the administrative organs deviate from the legal principles of Taxation in the process of implementing the tax law, including transferring authorization at will, changing the elements of Taxation beyond their powers, breaking through the legal principles of Taxation frequently in macro-control and tax reform, expanding the interpretation of the tax law at will, and levying taxes according to the tax plan. Chapter 5 is to implement the principle of legality of Taxation in China. We should implement the principle of legality of Taxation in China, mainly from the aspects of legislation, law enforcement, judicial and legal environment. Macroeconomic regulation and control should be subject to the legal principle of taxation, tax reform should be in line with the law, strictly enforce the power of tax law interpretation of administrative organs, tax no longer set tasks and other major measures. In addition to the implementation of the principle of legality of taxation, it needs the efforts and support of the whole society and all taxpayers. It also needs the corresponding supporting systems, measures and the construction of the environment, including the introduction of the principle of legality of taxation into the Constitution, the change of the current situation of inadequate legislative resources of the NPC, the concept of the rule of law and the construction of the environment. How to implement the principle of legality of Taxation in China is the main problem after the establishment of the principle of legality of taxation. Second, the Standing Committee of the National People's Congress exercises the power of tax legislation during the closure of the National People's Congress. Thirdly, it gives the State Council the power to adjust tax rates and tax collection and administration under special circumstances. In one of the following cases, the State Council has the power to adjust taxes. Chapter 6 is the further development of the principle of legality of taxation. In China, the future of the principle of legality of Taxation will be further improved and developed mainly from the following aspects. We should further complete the connotation of the principle of legality of Taxation from two aspects. On the one hand, we should enlarge the connotation of the principle of legality of Taxation given by the Legislative Law. The newly revised Legislative Law only stipulates the types of taxation, and the tax rate and the collection and management of taxation should be legalized. On the other hand, it enlarges the connotation of the "law" of the statutory taxation and brings the local regulations into the scope of the "law". It restricts the power of the legislature. Tax legality requires not only the "law" to determine taxes, but also the "law" to be a "good law". Finally, the highest stage of the principle of tax legality is fiscal legality. Government expenditure is statutory and ultimately statutory.
【學(xué)位授予單位】：中國財(cái)政科學(xué)研究院
【學(xué)位級別】：博士
【學(xué)位授予年份】：2015
【分類號】：F812.42
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