论美国联邦所得税制度下的实现原则
发布时间：2018-11-14 12:05
【摘要】： 在美国联邦所得税制度中,实现原则占有非常重要地位。众多税法规则与该原则有着直接或间接的关系。本文对美国联邦所得税制度下的实现原则进行了梳理,向读者展现了实现原则的基本制度概况。在美国学术界,实现原则也一直是学者们讨论激烈的话题,众多学者对该原则所具有的优势与不足进行了详尽的分析。因此,本文对美国学界围绕实现原则的优势与不足所展开的相关讨论也进行可比较系统的分析与研究。纵观当下美国的各项税制改革提议,有很多都与实现原则有关。基于此,本文对目前美国税法学界与实现原则有关的主要改革意见进行介绍和分析,力求指出各类意见的特征和尚不完善之处。 中国的所得税体系也采取了实现原则所要求的规定。因此,美国的有关税收制度和学术界的相关讨论对于我国的税制改革而言具有重要的借鉴意义。笔者在深入研究美国制度和学界讨论的基础上,运用比较法学的基本方法,试图提出符合我国实际情况的税制改革建议。
[Abstract]:In the United States federal income tax system, the realization of the principle plays a very important role. Many tax law rules have direct or indirect relation with this principle. This paper combs the realization principles under the federal income tax system of the United States, and shows readers the general situation of the basic system of realizing the principles. In American academic circles, the principle of realization has always been the subject of heated discussion among scholars, and many scholars have made a detailed analysis of its advantages and disadvantages. Therefore, this article also carries on the comparative systematic analysis and the research to the American academic circles regarding the realization principle superiority and the insufficiency related discussion. Many of the current tax reform proposals in the United States are related to the realization of principles. Based on this, this paper introduces and analyzes the main reform opinions related to the realization principles in the current American tax law circle, and tries to point out the characteristics and imperfections of all kinds of opinions. China's income tax system has also adopted the rules required by the principle of realization. Therefore, the relevant discussions on the tax system and academic circles in the United States are of great significance to the tax system reform in China. On the basis of deep study of American system and academic discussion, the author tries to put forward some suggestions on tax system reform in accordance with the actual situation of our country by using the basic method of comparative law.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D971.2;DD912.2
本文编号：2331110
[Abstract]:In the United States federal income tax system, the realization of the principle plays a very important role. Many tax law rules have direct or indirect relation with this principle. This paper combs the realization principles under the federal income tax system of the United States, and shows readers the general situation of the basic system of realizing the principles. In American academic circles, the principle of realization has always been the subject of heated discussion among scholars, and many scholars have made a detailed analysis of its advantages and disadvantages. Therefore, this article also carries on the comparative systematic analysis and the research to the American academic circles regarding the realization principle superiority and the insufficiency related discussion. Many of the current tax reform proposals in the United States are related to the realization of principles. Based on this, this paper introduces and analyzes the main reform opinions related to the realization principles in the current American tax law circle, and tries to point out the characteristics and imperfections of all kinds of opinions. China's income tax system has also adopted the rules required by the principle of realization. Therefore, the relevant discussions on the tax system and academic circles in the United States are of great significance to the tax system reform in China. On the basis of deep study of American system and academic discussion, the author tries to put forward some suggestions on tax system reform in accordance with the actual situation of our country by using the basic method of comparative law.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D971.2;DD912.2
【参考文献】
相关期刊论文 前2条
1 曹建海;;高房价下的民意选择[J];中国经济周刊;2010年11期
2 王逸;;经济性双重征税理论研究综述[J];扬州大学税务学院学报;2007年02期
，本文编号：2331110
本文链接：https://www.wllwen.com/falvlunwen/fashilw/2331110.html
