本文選題：稅收立法權(quán)　切入點(diǎn)：中央與地方　出處：《浙江工商大學(xué)》2015年碩士論文

【摘要】：分稅制改革實(shí)行20年來,對(duì)理順中央和地方財(cái)政分配關(guān)系、加強(qiáng)中央宏觀調(diào)控能力發(fā)揮了積極作用,但是隨著中國政治經(jīng)濟(jì)的現(xiàn)實(shí)變化,這一制度中稅權(quán)高度集中于中央的弊端也日益顯現(xiàn)出來,面對(duì)這一現(xiàn)狀,十八屆三中全會(huì)提出“完善地方稅體系,建立現(xiàn)代財(cái)政制度,發(fā)揮中央和地方兩個(gè)積極性”的財(cái)稅體制改革要求,并于2014年6月30日審議通過《深化財(cái)稅體制改革總體方案》,提出“深化稅制改革、推進(jìn)依法治稅、進(jìn)一步理順中央和地方收入劃分”等目標(biāo),由此開啟了我國新一輪財(cái)稅體制改革進(jìn)程。 在新一輪財(cái)稅體制改革中,完善地方稅體系、深化分稅制改革、依法治稅和建立現(xiàn)代財(cái)政制度等眾目標(biāo)的實(shí)現(xiàn)都離不開對(duì)稅收立法權(quán)在中央和地方間進(jìn)行合理合法的劃分。而稅收立法權(quán)的劃分是稅權(quán)劃分的核心,是深化分稅制改革的重要內(nèi)容,是進(jìn)一步理順中央和地方收入劃分的充分條件,是完善地方稅體系的必要條件,是依法治稅的要求,更是建立我國現(xiàn)代財(cái)政制度的重要保證。 但是長期以來我國稅收立法權(quán)縱向劃分過度集中于中央,地方擁有實(shí)質(zhì)性的稅收立法權(quán)十分有限,基于此,本文在分析和借鑒已有的理論研究基礎(chǔ)上,分析我國存在著的稅收立法權(quán)縱向劃分不合理的問題以及其成因,比較其他國家采取的稅收立法權(quán)縱向劃分模式并吸取其可借鑒的經(jīng)驗(yàn),結(jié)合我國實(shí)際國情提出完善稅收立法權(quán)縱向劃分的具體構(gòu)想,包括確立劃分原則、完善劃分法律依據(jù)、采取科學(xué)的具體劃分方法以及劃分的具體范圍等,其中具體劃分構(gòu)想是本文的一個(gè)重點(diǎn)。 本文第一部分首先對(duì)立法權(quán)及其劃分的一般原理進(jìn)行了分析,對(duì)立法權(quán)的相關(guān)概念、特征和立法權(quán)劃分的理論的探討是為進(jìn)一步探討稅收立法權(quán)及其劃分相關(guān)問題提供理論支持；接著對(duì)稅收立法權(quán)的內(nèi)涵進(jìn)行了界定,對(duì)稅收立法權(quán)的特征進(jìn)行了歸納；再探討稅收立法權(quán)劃分的原理,分析影響稅收立法權(quán)縱向劃分的因素以及介紹國際上采取的稅收立法權(quán)縱向劃分的一般模式。 本文第二部分首先對(duì)我國稅收立法權(quán)縱向劃分現(xiàn)狀進(jìn)行了闡述,包括我國已有的劃分法律依據(jù)及中央和地方具體享有哪些稅收立法權(quán)的法律規(guī)定；再分析我國稅收立法權(quán)縱向劃分存在的問題及造成問題的原因；由于我國稅收立法權(quán)縱向劃分存在的主要問題是地方很少甚至沒有實(shí)質(zhì)性的稅收立法權(quán),故著重分析要賦予我國地方稅收立法權(quán)的必要性與可行性。 本文第三部分為第四部分即我國稅收立法權(quán)應(yīng)如何劃分提供國外借鑒經(jīng)驗(yàn)。本部分選取了稅收立法權(quán)縱向劃分典型模式的四個(gè)國家：美國、日本、德國、法國,對(duì)這四個(gè)國家的劃分模式進(jìn)行詳細(xì)比較借鑒,總結(jié)出對(duì)我國在稅收立法權(quán)縱向劃分時(shí)的具體啟示。 本文第四部分作為全文重點(diǎn),在前三部分的探討基礎(chǔ)上,提出了完善我國稅收立法權(quán)縱向劃分的構(gòu)想,包括對(duì)在劃分時(shí)應(yīng)遵循的原則的確立；對(duì)完善現(xiàn)行稅收立法權(quán)劃分的法律依據(jù)提出了建議,例如稅收立法權(quán)縱向劃分規(guī)定可以入憲,修改《立法法》以確立地方稅收立法權(quán),出臺(tái)《稅收通則法》具體規(guī)定稅收立法權(quán)縱向劃分相關(guān)事項(xiàng)等；對(duì)稅收立法權(quán)具體應(yīng)如何進(jìn)行縱向劃分提出了具體的構(gòu)想,包括具體劃分方法、具體范圍,并對(duì)劃分到哪個(gè)地方層級(jí)以及如何監(jiān)督該層級(jí)立法主體進(jìn)行探討。
[Abstract]:The tax reform implemented 20 years, to rationalize the central and local fiscal relations, plays a positive role in strengthening the central macro-control ability, but with the change of political and economic reality Chinese, abuse of tax right in this system is highly concentrated in the central are increasingly apparent, in the face of this situation, put forward to perfect the local tax in the third Plenary Session of the 18th CPC Central Committee system, the establishment of a modern financial system, play the requirements of tax reform of two central and local initiative ", and in June 30, 2014 passed the deepening of the overall tax reform plan", put forward "deepening the reform of the tax system, promote tax according to law, further rationalize central and local income division", which opened a new one in China round of tax reform process.
In the new round of tax reform, improve the local tax system, deepen the reform of the tax system, the tax law and the establishment of a modern financial system of the goal that I cannot do without the tax legislative power is legitimate in the division between the central and local. The division of tax legislative power is the core of the allocation of tax power is the important content of deepening the reform of the tax system, is a sufficient condition to further rationalize central and local income division, is a necessary condition to improve the local tax system, the tax law is a requirement, it is an important guarantee for the establishment of China's modern financial system.
But for a long time in our country the vertical division of tax legislative power is too focused on the central and local have substantial tax legislative power is very limited, based on this, this article in the analysis and reference of the existing theoretical research based on the analysis of our country exists the vertical division of tax legislative power. The problems and their causes of the tax legislative power longitudinal comparison of division mode adopted by other countries and learn from its experience, combined with China's actual conditions and put forward some ideas to perfect the vertical division of tax legislative power, including the establishment of division principle, perfect division of the legal basis, take concrete scientific delineation and demarcation of specific scope, the specific division idea is a focus of this paper.
The first part of this general principle first legislative power and its classification are analyzed, the related concept of legislative power, and to explore the characteristics of the division of the legislative power of the theory is to further explore the related issues and the division of tax legislative power to provide theoretical support; then the connotation of tax legislation defines the characteristics of the tax legislative power of the principle of induction; the division of the legislative power of tax, the general model analysis of factors influencing the vertical division of tax legislative power and introduces the adopted vertical division of tax legislative power.
The second part of the vertical division of the legislative power of tax in China are described, including the legal provisions of China's current legal basis and the division of the central and local specific enjoy what legislative power of tax; then analysis the vertical division of the legislative power of tax in China Problems and make the cause of the problem; the main problems of tax legislative power in China there is a vertical division of place with little or no substantive right of tax legislation, the paper analysis the necessity and feasibility to give the local tax legislative power in China.
The third part is the fourth part of the tax legislative power in China should be how to divide the foreign experience. This part selected the vertical division of tax legislative power in four countries: the United States, the typical mode of Japan, Germany, France, dividing the four countries conducted a detailed comparison, summed up the specific Enlightenment in our country in the vertical division of tax legislative power.
In the fourth part, as the focus of this article, on the basis of the three parts, put forward the idea of perfecting our country's taxation legislative vertical division, including the establishment of the principles that should be followed in the division; puts forward the suggestions for improving the current division of the legislative power of tax laws, such as the vertical division of tax legislative power shall be in amending the constitution, legislation law to establish the legislative authority of Local Taxation, the introduction of "tax law > specific provisions of the vertical division of tax legislative power and other related matters; the tax legislative power should be concrete and puts forward concrete suggestions on how to conduct longitudinal division, including specific classification, specific scope, and the partition to which the local level and how to the level of supervision of the legislative body is discussed.

【學(xué)位授予單位】：浙江工商大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：D922.22

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