論我國稅收法治化建設
發(fā)布時間：2019-01-21 14:12
【摘要】： 在市場經(jīng)濟條件下,稅收問題涉及經(jīng)濟、政治、社會、法律等各個方面,稅收關系直接影響公共利益和納稅人利益,在國家和國民關系中占據(jù)重要的地位。近年來,國家大力推行依法行政工作,體現(xiàn)在稅收領域即要大力推行稅收法治。但由于我國的稅收行政工作長期存在“重權力輕權利”、“重管理輕服務”的突出問題,使得國家權力、公共利益和納稅人合法權益之間的關系嚴重失衡,從而嚴重制約了社會主義稅收法治化的發(fā)展進程。本文從稅收法治的概念分析入手,梳理了稅收法治建設的過程和意義,并以稅收法治的基本原則為線索,在分析我國稅收法治建設基本狀況及主要問題的基礎上,探尋我國稅收法治建設的完善趨勢。 論文在結構上分為四個部分。 第一部分闡述稅收法治理論和稅收法治原則,介紹了稅收、法治的概念,依照拉茲關于法治的論述,結合稅收的具體特征,界定了稅收法治的概念,明確法治建設的核心要義是政府接受法律的治理,確立本文的立論基礎,并以拉茲的法治原則為參照,提煉出稅收法治的四項基本原則,即稅收法定原則、稅法穩(wěn)定原則、程序正當原則、司法保障原則。 第二部分論述稅收法治化的過程以及當下各國稅收法治建設的基本情況,從稅收立法、稅收執(zhí)法、稅收救濟途徑和納稅遵從意識等方面對稅收法治化建設的發(fā)展過程進行了分析,并從約束國家權力、保障納稅人合法權益、促進公平正義的角度綜述了進行稅收法治化建設的意義。 第三部分分析我國稅收法治建設的基本狀況及我國稅收法治建設存在的問題。對改革開放以來我國稅收法治的發(fā)展狀況進行了分析,并從立法、執(zhí)法、救濟以及守法意識四個方面,對我國目前稅收法治建設的情況加以介紹,指出目前稅收法治框架需要盡快建立的迫切性和必要性,對當前存在的上述四個方面的問題進行了綜合剖析。 第四部分提出改進我國稅收法治現(xiàn)狀的建議。從立法、執(zhí)法、救濟以及守法意識四個方面加以分析闡述,探討如何健全我國稅收法律體系、規(guī)范稅收執(zhí)法行為、創(chuàng)建稅收執(zhí)法合理規(guī)范,以解決我國當前倍受關注的稅收征管權力濫用、權力尋租問題,希冀構建良好和諧的稅收征納關系。
[Abstract]:Under the condition of market economy, the tax problem involves the economic, political, social, legal and other aspects. The tax relationship directly affects the public interest and the taxpayer's interest, and plays an important role in the relationship between the state and the people. In recent years, the state vigorously promotes the work of administration by law, which is embodied in the field of taxation. However, due to the long-standing problems of "attaching importance to power over power" and "attaching importance to management and service" in China's tax administration, the relationship between state power, public interest and the legitimate rights and interests of taxpayers is seriously out of balance. Thus seriously restricted the development process of socialist taxation legalization. This article starts with the concept analysis of tax rule of law, combs the process and significance of tax rule of law construction, and takes the basic principle of tax rule of law as the clue, on the basis of analyzing the basic condition and main problems of tax rule of law construction in our country. Explore the perfect trend of tax rule of law construction in our country. The structure of the thesis is divided into four parts. The first part expounds the theory of tax rule of law and the principle of tax rule of law, introduces the concept of taxation and the rule of law, defines the concept of tax rule by law according to Raz's exposition on the rule of law, combined with the specific characteristics of taxation. The core of the construction of the rule of law is that the government accepts the governance of the law, establishes the theoretical basis of this article, and extracts the four basic principles of the rule of law of taxation, namely, the principle of tax law, the principle of tax law stability, and the reference of Raz's principle of rule by law. The principle of due process and judicial protection. The second part discusses the process of tax legalization and the basic situation of tax rule of law construction in various countries, from the tax legislation, tax enforcement, This paper analyzes the development process of tax legalization construction from the aspects of tax relief approach and tax compliance consciousness, and protects the legitimate rights and interests of taxpayers by restricting the state power. From the angle of promoting fairness and justice, the significance of tax legalization construction is summarized. The third part analyzes the basic situation of the construction of tax rule of law in our country and the problems existing in the construction of tax rule of law in our country. This paper analyzes the development of tax rule by law in China since the reform and opening up, and introduces the construction of tax rule by law in our country from four aspects: legislation, law enforcement, relief and law-abiding consciousness. This paper points out the urgency and necessity of establishing the framework of tax rule by law as soon as possible, and makes a comprehensive analysis of the problems in the above four aspects. The fourth part puts forward some suggestions to improve the present situation of tax rule of law in our country. From the four aspects of legislation, law enforcement, relief and law-abiding consciousness, this paper discusses how to perfect our tax law system, standardize tax enforcement behavior, and establish reasonable norms for tax enforcement. In order to solve the problem of the abuse of tax collection and management power and the power of rent-seeking, we hope to build a good and harmonious relationship of tax collection and collection.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.22
本文編號：2412731
[Abstract]:Under the condition of market economy, the tax problem involves the economic, political, social, legal and other aspects. The tax relationship directly affects the public interest and the taxpayer's interest, and plays an important role in the relationship between the state and the people. In recent years, the state vigorously promotes the work of administration by law, which is embodied in the field of taxation. However, due to the long-standing problems of "attaching importance to power over power" and "attaching importance to management and service" in China's tax administration, the relationship between state power, public interest and the legitimate rights and interests of taxpayers is seriously out of balance. Thus seriously restricted the development process of socialist taxation legalization. This article starts with the concept analysis of tax rule of law, combs the process and significance of tax rule of law construction, and takes the basic principle of tax rule of law as the clue, on the basis of analyzing the basic condition and main problems of tax rule of law construction in our country. Explore the perfect trend of tax rule of law construction in our country. The structure of the thesis is divided into four parts. The first part expounds the theory of tax rule of law and the principle of tax rule of law, introduces the concept of taxation and the rule of law, defines the concept of tax rule by law according to Raz's exposition on the rule of law, combined with the specific characteristics of taxation. The core of the construction of the rule of law is that the government accepts the governance of the law, establishes the theoretical basis of this article, and extracts the four basic principles of the rule of law of taxation, namely, the principle of tax law, the principle of tax law stability, and the reference of Raz's principle of rule by law. The principle of due process and judicial protection. The second part discusses the process of tax legalization and the basic situation of tax rule of law construction in various countries, from the tax legislation, tax enforcement, This paper analyzes the development process of tax legalization construction from the aspects of tax relief approach and tax compliance consciousness, and protects the legitimate rights and interests of taxpayers by restricting the state power. From the angle of promoting fairness and justice, the significance of tax legalization construction is summarized. The third part analyzes the basic situation of the construction of tax rule of law in our country and the problems existing in the construction of tax rule of law in our country. This paper analyzes the development of tax rule by law in China since the reform and opening up, and introduces the construction of tax rule by law in our country from four aspects: legislation, law enforcement, relief and law-abiding consciousness. This paper points out the urgency and necessity of establishing the framework of tax rule by law as soon as possible, and makes a comprehensive analysis of the problems in the above four aspects. The fourth part puts forward some suggestions to improve the present situation of tax rule of law in our country. From the four aspects of legislation, law enforcement, relief and law-abiding consciousness, this paper discusses how to perfect our tax law system, standardize tax enforcement behavior, and establish reasonable norms for tax enforcement. In order to solve the problem of the abuse of tax collection and management power and the power of rent-seeking, we hope to build a good and harmonious relationship of tax collection and collection.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2010
【分類號】：D922.22
【參考文獻】
相關期刊論文 前7條
1 陸廣品;;第一個建立資產(chǎn)階級經(jīng)濟學體系的英國人——詹姆斯·斯圖亞特及其思想評介[J];安徽師大學報(哲學社會科學版);1985年01期
2 王紹光;美國“進步時代”的啟示[J];讀書;2001年08期
3 方世榮;論行政權力的要素及其制約[J];法商研究(中南政法學院學報);2001年02期
4 姚建宗;信仰:法治的精神意蘊[J];吉林大學社會科學學報;1997年02期
5 劉劍文,許多奇;納稅人權利與公民的納稅意識[J];會計之友;1999年09期
6 袁曙宏,趙永偉;西方國家依法行政比較研究——兼論對我國依法行政的啟示[J];中國法學;2000年05期
7 劉劍文;;貫徹依法征稅 促進公平正義 實現(xiàn)稅收法治[J];中國稅務;2010年07期
，本文編號：2412731
本文鏈接：http://sikaile.net/shekelunwen/minzhuminquanlunwen/2412731.html
