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试述税法之公平原则

发布时间:2018-03-31 01:06

  本文选题:税法 切入点:公平原则 出处:《首都经济贸易大学》2015年硕士论文


【摘要】:税法之公平原则不同于税收公平原则,首先应该是征税主体——国家及其代表征税机关与纳税主体——纳税人之间的公平问题,其次才是税收负担在纳税主体内部的分配公平问题。本文主要在反思传统税法之公平原则内涵及其理论的基础上,探讨现代税法之公平原则应有的内涵及其相关的理论基础、法学意义以及实现机制。序言介绍了本论文的立论依据和研究背景,包括:研究的目的,国内外研究状况,确立了从理论入手研究概念再到原则的思路和方法,以及论文在理论和研究方法上的研习心得,并指出在解决实际问题方面存在不足之处。第1部分指出传统意义上的税法之公平原则,是在借鉴税收经济学有关税收公平原则的基础上,对其进行法学注释而得出的结论,缺乏税法学自身的基础理论,所以通过研究税法自身的基础理论、重塑税法之公平原则就显得尤为重要。第2部分借鉴西方税法相关理论,结合社会契约论有关“契约精神及其公平价值”和指导我国税法研究的国家意志论、国家分配论中二者的合理方面,构建现代税法之公平原则的理论基础。第3部分首先重点从税收法定主义原则、效率原则、税法体系建设、税收法律意识培养等四个方面,介绍税法之公平原则重塑的法学意义。其次介绍了税法之公平原则在解决我国居民税负沉重方面的意义。第4部分研究了保障税法之公平原则实现的四大机制:限制国家的课税权、构建民主财政制度、贯彻民生福利原则、完善约束监督机制。最后总结了本论文有关税法之公平原则的研究成果并与主题相呼应。
[Abstract]:The principle of fairness in tax law is different from the principle of tax fairness. Secondly, the distribution fairness of tax burden within the tax payer. Based on the reflection of the connotation and theory of the fairness principle of the traditional tax law, this paper probes into the connotation of the fair principle of the modern tax law and its related theoretical basis. The preface introduces the theoretical basis and research background of this thesis, including: the purpose of the research, the research situation at home and abroad, and the idea and method from the theory to the principle. The first part points out the fairness principle of the tax law in the traditional sense, and points out that there are some shortcomings in solving the practical problems. On the basis of drawing lessons from the principles of tax fairness in tax economics, the conclusion drawn from the legal annotation on tax economics lacks the basic theory of tax law itself, so by studying the basic theory of tax law itself, It is particularly important to reshape the principle of fairness in tax law. The second part draws lessons from the relevant theories of western tax law, combines the theory of social contract about "spirit of contract and its fair value" and the theory of national will to guide the study of tax law in our country. The third part focuses on four aspects: the principle of tax legalism, the principle of efficiency, the construction of tax law system, and the cultivation of tax law consciousness. This paper introduces the legal significance of remolding the principle of fairness of tax law. Secondly, it introduces the significance of the principle of fairness of tax law in solving the heavy tax burden of Chinese residents. Part 4 studies the four mechanisms of realizing the principle of fairness of tax law. Limiting the State's right to tax, Construct democratic financial system, carry out the principle of people's livelihood and welfare, perfect the mechanism of restraint and supervision. Finally, summarize the research results of the fair principle of tax law in this paper and echo with the theme.
【学位授予单位】:首都经济贸易大学
【学位级别】:硕士
【学位授予年份】:2015
【分类号】:D922.22

【参考文献】

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