将共同但有区别责任原则引进税法体系的研究

发布时间：2018-03-23 15:17

本文选题：共同但有区别责任原则　切入点：国际环境法　出处：《重庆大学》2012年硕士论文

【摘要】：共同但有区别责任原则是在国际环境法领域产生并得以成功运用的原则，它在各国应当承担的环境保护责任分配方面起到了至为关键的作用，维护了全球范围的发达国家与发展中国家共同构建起的保护地球环境的合理秩序。一国的税收责任的分配与国际环境责任的承担有着惊人的相似性，在税收征纳过程中的诸多要素如征管环境、税收负担分配、纳税主体差异等都与国际环境法上的同类要素相契合。故笔者提出了将共同但有区别责任原则引入税法法律体系的这一观点，期冀共同但有区别责任原则在税法体系中发挥其理性的光辉，对税收立法及税收征纳实践起到良好的指导作用。本篇文章主要从四个方面论述税法中的共同但有区别责任原则：第一部分，，首先论述了国际环境法上共同但有区别责任原则的发展、确立及其内涵，对比国际环境法上的共同但有区别责任原则，笔者首次提出了税法上的共同但有区别责任原则，从共同责任与区别责任两方面入手分析了二者的契合点，然后具体阐释了税法上的共同但有区别责任原则的内涵、法理基础及其功能。第二部分，笔者对税法中引入共同但有区别责任原则的必要性进行了论述。主要是从实践与理论两个方面进行展开，第一，在实践当中，我国收入差距分配悬殊，纳税主体间承担税负的能力差异巨大，将共同但有区别责任原则引入税法体系有利于调节收入分配差距，更好地发挥税法的宏观调控作用；第二，在理论上，首先是从法律原则天然具有指导立法、司法、执法等法律实践活动入手，具体提出了我国税法法律体系当中所存在的漏洞，共同但有区别责任原则作为税法中一项具体的一般原则，又能从哪些方面对税法的立法进行指导与完善；然后论证了近代社会税收本质中契约关系的重新确立，即税收本质上是公民与政府的一种契约关系，公民享受的公共产品及服务应当与其税收负担相对等，因而纳税主体的税收责任必须是一种有区别的共同责任。第三部分，论述了将共同但有区别责任原则引入税法体系具有充分的可行性。第一，在税收的发展的历史长河中，共同但有区别责任原则始终运用与贯穿于税收征纳整个过程，只是没有将这一原则具体提炼出来，在我国目前已有的税法法律规范中，也是处处充斥着共同但有区别责任的思想，笔者列举了诸多学者的理论学说及现行的法律条文规定，不难发现，共同但有区别责任的思想已经在税法法律体系中有着稳固的地位，将其进一步地提炼并明确其在税法法律体系中的地位，具备充分的可行性，并且更加有利于其功能的发挥，维护正常合理的税收征纳秩序。第二，共同但有区别责任原则，作为税法法律体系中一般原则，与税法其他原则——法定原则、公平原则，相互补充、相互协调，各个原则各司其职，共同指导税收立法、执法以及司法实践。第四部分，不论对税法上的共同但有区别责任原则怎样分析，最终的意义必定落在如何贯彻、如何落实的问题上，笔者在分析我国目前税法实施现状的基础上，提出了将共同但有区别责任原则引进税法体系的具体实施机制，首先是明确这一原则的法律地位，将其定位为一般原则——税收立法的重要原则、税法解释的原则、税法适用的原则以及税法漏洞补充的重要方法；然后为了研究之便，将税法按照通常的分类方法分成了三类——所得税法、流转税法、财产税法，引入共同但有区别责任原则对这三类税法分别进行完善，并给出了一些具体的实施建议。
[Abstract]:The principle of common but differentiated responsibilities is the success of the application principle and in the field of international environmental law, it should bear the responsibility distribution of environmental protection has played a key role in the world, maintain the reasonable order of earth environmental protection in developed countries and developing countries around the world. Gou Jianqi's distribution of tax liability with the international environmental responsibility bear striking similarities, such as collection of environmental factors in the process of tax collection, tax burden distribution, the main tax differences are compatible with the same elements of international environmental law. So I put forward the idea that the principle of common but differentiated responsibilities into tax law the system, hoping that the principle of common but differentiated responsibilities play its rational glory in the tax system, the tax legislation and taxation practice play a good guidance This article mainly discusses the common but differentiated responsibility principles in the tax law from four aspects.
The first part first discusses the development of international environmental law on the principle of common but differentiated responsibilities, the establishment and the connotation, comparison of international environmental law on the principle of common but differentiated responsibilities, the author first proposed tax law on the principle of common but differentiated responsibility from two aspects of shared responsibility and the responsibility of the difference analysis of point two then the specific interpretation of the connotation of tax law on the principle of common but differentiated responsibilities, legal basis and function.
The second part, the necessity of the taxation law introduced the principle of common but differentiated responsibilities are discussed. The main is to start from the two aspects of theory and practice, in practice, the distribution gap of our country income disparity, the taxpayer's ability to bear between the difference of tax burden is huge, the introduction of the principle of common but differentiated responsibilities the tax system to adjust income distribution gap, better play the role of macro-control law; second, in theory, is the first from the legal principle of natural justice, guiding legislation, law enforcement and other legal practice in hand, put forward specific law of our country legal system in which the existence of loopholes, the principle of common but differentiated responsibilities as a general principle in a specific tax law, and from which aspects of tax legislation and perfect guidance; then discusses the modern social contract relationship in essence of Taxation It is reestablished that tax is essentially a contractual relationship between citizens and the government. The public products and services enjoyed by citizens should be relative to their tax burden, so the tax liability of the tax payers must be a common responsibility.
The third part discusses the principle of common but differentiated responsibilities into the tax system is feasible. First, in the tax revenue development history, the principle of common but differentiated responsibilities and always use throughout the whole process of Taxation, is not the original specific extracted, in our country at present the tax law, but also everywhere filled with the common but differentiated responsibilities, the author lists the theory of scholars and the current legal provisions, is not difficult to find the common but differentiated responsibilities have been thought in the tax law in the legal system has a solid position, will be further refined and clear position in the tax law in the legal system, with the full feasibility, and more conducive to the maintenance of normal function, reasonable tax collection order. Second, the common but differentiated responsibilities As a general principle of the tax law system, it is complementary to the other principles of tax law, namely, the statutory principle and the fairness principle, which are complementary to each other, and each principle performs its duties to guide tax legislation, law enforcement and judicial practice.
The fourth part, regardless of the tax law on the principle of common but differentiated responsibilities to analysis, the final significance must fall on how to carry out, the issue of how to implement, the author based on the analysis of the status of implementation of the current tax law of our country, put forward the common and specific implementation mechanism of different liability in the tax system, first of all make clear the legal status of this principle, the important principle of its positioning as a general principle of tax legislation, tax law interpretation principle, an important method for application of the tax principles and tax loopholes supplement; then in order to study it, the tax law in accordance with the classification method is usually divided into three categories: income tax, turnover tax, property the introduction of the tax law, the principle of common but differentiated responsibilities of the three types of tax law are imperfect, and gives some specific suggestions.

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D996.9;D922.22

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