我国福利企业税收优惠法律制度研究

发布时间：2018-02-16 08:12

本文关键词： 福利企业税收优惠税收征管　出处：《西南大学》2017年硕士论文　论文类型：学位论文

【摘要】：关爱残疾人是社会文明进步的一个重要标志,不仅有利于维护残疾人切身的合法权益,更有利于推进我国法治化的进程和营造和谐的社会环境。福利企业作为我国集中安置有劳动力残疾人就业主要的载体,是帮助残疾人摆脱就业歧视、生活贫穷以及融入社会最有效的方式。但是,随着市场竞争日益激烈,经济结构不断调整升级,福利企业的生存也面临巨大挑战,如何继续有效发挥福利企业集中安置残疾人就业的社会作用并实现福利企业可持续发展已经成为一个亟待研究的问题。我国福利企业税收优惠是国家为了发挥税收促进残疾人就业的作用,进一步保障残疾人权益,对满足享受税收优惠条件的安置残疾人的单位和个体工商户(即纳税人),按照法律规定的条件和程序,实行的由税务机关按纳税人安置残疾人的人数,限额即征即退的方式做出的间接的财政支出。可以说福利企业税收优惠是引导、鼓励社会创办福利企业,帮助福利企业走出困境,保障残疾人合法权益的重要法律制度之一,对整个福利企业的发展与社会的稳定和谐都有着十分积极的意义。然而,我国现行福利企业税收优惠法律制度主要以行政法规和部门规章为依据,缺乏关于福利企业税收优惠方面的专门法律层面的规定。就福利企业税收优惠法律实施来看,部分福利企业享受着相应的税收优惠,但却没有实质改善残疾职工的工作待遇,更有企业为了退税优惠,利用残疾人为自己谋取不正当利益,且现实中存在利用福利企业外壳偷税漏税的案例。税收优惠实施缺乏保障,实践中福利企业的发展陷入了困境,同样,福利企业税收优惠监管机制的不健全也极大的阻碍了福利企业的健康发展。税务机关作为税款的征收和税收优惠的最终决定者,却缺乏相应的监督机制,使得我国目前税收优惠实施过程中税务机关的自由裁量权过大,甚至在司法实践中出现税收征管人员的受贿、渎职、滥用职权等违法行为。基于上述福利企业税收优惠制度所面临的具体问题,我们首先需要厘清相关的法律制度,严格遵循税收法定主义,提高立法层次,通过提高相关法律之位阶,并对现行的法律制度加以整合,从而改变福利企业税收优惠政策性色彩较强而规范性较弱的现状。其次是内容方面要遵循税收法定、公平、效率等基本原则,注意保持法律的整体性、一致性,防范法律冲突。再次是通过立法技术去完善立法的结构、法条的表述以及法律内容的设计,提高福利企业税收优惠的可操作性。最后就福利企业税收优惠实施的保障而言,加大对偷税漏税等违法者的处罚;管理机关之间要做好沟通和信息共享制度,使得享受税收优惠的福利企业能够得到高效、便捷的行政服务;转变福利企业税收监管理念,使之成为服务型税收部门,并严格、公正执法,在法律的授权下合理行政,为福利企业创造一个良好的税收环境。
[Abstract]:Caring for the disabled is an important symbol of social civilization and progress. It is not only conducive to safeguarding the legitimate rights and interests of the disabled, It is more conducive to promoting the process of rule of law in our country and creating a harmonious social environment. Welfare enterprises, as the main carrier for the centralized placement of disabled persons with labor force in our country, are helping the disabled to get rid of employment discrimination. The most effective way to live in poverty and integrate into society. However, as market competition intensifies and the economic structure continues to adjust and upgrade, the survival of welfare enterprises faces enormous challenges. How to continue to give full play to the social function of centralized placement of disabled persons in welfare enterprises and to realize the sustainable development of welfare enterprises has become an urgent problem to be studied. The tax preference of welfare enterprises in our country is for the purpose of giving full play to tax. The role of promoting the employment of persons with disabilities, To further safeguard the rights and interests of persons with disabilities, the number of persons with disabilities who are placed by tax authorities in accordance with the conditions and procedures prescribed by law in units and individual industrial and commercial households (that is, taxpayers) who meet the preferential conditions for receiving tax benefits for the placement of persons with disabilities, We can say that tax concessions for welfare enterprises are one of the important legal systems for guiding, encouraging society to set up welfare enterprises, helping welfare enterprises out of difficulties, and protecting the legal rights and interests of the disabled. It is of great significance to the development of the whole welfare enterprises and the stability and harmony of the society. However, the current tax preferential legal system of welfare enterprises in our country is mainly based on administrative regulations and departmental regulations. Lack of special legal provisions on tax concessions for welfare enterprises. With regard to the implementation of the law on tax concessions for welfare enterprises, some welfare enterprises enjoy the corresponding tax concessions, but they do not substantially improve the working treatment of disabled workers. For the sake of tax rebate preference, some enterprises use the disabled to seek improper interests for themselves, and in reality there are cases of tax evasion by using the shell of welfare enterprises. The implementation of tax concessions is not guaranteed, and the development of welfare enterprises has fallen into a dilemma in practice. Similarly, the imperfection of the tax preferential supervision mechanism of welfare enterprises has greatly hindered the healthy development of welfare enterprises. As the final determinant of tax collection and tax preference, the tax authorities lack the corresponding supervision mechanism. This makes the tax authorities have too much discretion in the process of tax preferential implementation in our country, and even in the judicial practice, the tax collectors take bribes and dereliction of duty. Abuse of power and other illegal acts. Based on the specific problems faced by the tax preferential system for the above welfare enterprises, we first need to clarify the relevant legal system, strictly abide by tax legalism, and raise the legislative level. By raising the rank of the relevant laws and integrating the current legal system, the present situation of the welfare enterprises with strong policy color and weak standardization of tax preference is changed. Secondly, the content should follow the tax law and be fair. Efficiency and other basic principles, pay attention to maintaining the integrity and consistency of the law, and prevent the conflict of laws. Again, it is to perfect the structure of legislation, the expression of law articles and the design of legal content through legislative techniques. To improve the operability of tax concessions for welfare enterprises. Finally, with regard to the protection of the implementation of tax preferences for welfare enterprises, we should increase the penalties for violators such as tax evasion and tax evasion, and make a good system of communication and information sharing among administrative organs. To enable welfare enterprises enjoying tax benefits to get efficient and convenient administrative services, to change the concept of tax supervision of welfare enterprises into service-oriented tax departments, and to enforce the law strictly and impartially, and to administer reasonably under the authority of the law, Create a good tax environment for welfare enterprises.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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