我国税率法定及其实现路径研究

发布时间：2018-01-24 09:31

本文关键词： 税率法定税收法定税收要素程序法定　出处：《广州大学》2017年硕士论文　论文类型：学位论文

【摘要】：2015年《立法法》[1]修改中明文规定了税率法定,具体规定为“税种的设立、税率的确定和税收征收管理等税收基本制度”只能制定法律,这是第一次通过法律层面确定税率法定,同时对税率的创设与调整主体限定为全国人大及其常委会,此次《立法法》修改对我国税率法定的发展具有重大意义。税率作为税收中的核心要素,立法机关对税率进行确定或者调整后不仅要满足形式合法性,还要具备实质正当性。所以通过分析我国税率立法的现状,反思整个税率立法体系,在我国实现税率法定显得尤为重要。但是税率在我国的立法现状却令人堪忧,在立法上存在着法律体系不全、税率立法权限不明、税率立法程序得不到重视等问题。通过分析税率立法现状可知我国税率立法存在有诸多问题,具体表现在税率立法是行政立法而非法律、大多授权立法且授权存疑、税率自由裁量权过大等。只有总结出税率在立法过程中存在的问题,才能更好地解决问题,实现税率法定。实现税率法定首先要解决税率在立法上存在的诸多问题。其次,从现状问题出发,同时借鉴国外税率立法的基本方式来完善我国的税率立法,从而完善税率立法模式,明确税率立法权限,规范税率立法程序,实现税率法定。
[Abstract]:Legislative Law of 2015. [[1] the amendment expressly provides for the statutory tax rate, which specifies that "the establishment of taxes, the determination of tax rates and the administration of tax collection and other basic systems of taxation" can only be enacted by law. This is the first time to determine the legal rate of tax through the legal level, while the creation and adjustment of the tax rate is limited to the National people's Congress and its standing Committee. The revision of the "Legislative Law" is of great significance to the development of the legal tax rate in our country. As the core element of taxation, the legislature should not only satisfy the formal legitimacy after determining or adjusting the tax rate. Therefore, by analyzing the current situation of tax rate legislation in China, we can reflect on the whole tax rate legislation system. It is very important to realize the legal tax rate in our country, but the current situation of the tax rate in our country is worrying, there is an incomplete legal system in the legislation, and the legislative authority of tax rate is not clear. By analyzing the current situation of tax rate legislation, we can know that there are many problems in tax rate legislation in China, which is reflected in the fact that tax rate legislation is administrative legislation rather than law. Most of the authorized legislation and authorization doubt, the tax rate discretion is too large. Only summed up the tax rate in the legislative process of the problems, in order to better solve the problem. In order to realize tax rate law, we must first solve many problems existing in tax rate legislation. Secondly, from the current situation, we should learn from the basic ways of foreign tax rate legislation to perfect the tax rate legislation of our country. In order to perfect the legislative model of tax rate, clarify the legislative authority of tax rate, standardize the legislative procedure of tax rate, and realize the legal rate of tax rate.
【学位授予单位】：广州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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