个人所得税税收法律关系研究

发布时间：2018-04-16 00:30

本文选题：法律关系 + 原则　；参考：《吉林财经大学》2015年硕士论文

【摘要】：对个人所得税税收法律关系的研究有利于加快我国整体税制的改革,为个人所得税的改革提供更好的法律保障。第一章首先阐述了个人所得税税收法律关系的研究背景、目的、意义以及国内外的研究现状。通过对此梳理,掌握个人所得税税收法律关系研究状况,前人的研究成果是撰写的基础。第二章是对税收法律关系的一般分析,阐述税收法律关系构成,分析税收法律关系主体及法律地位,界定税收法律关系客体及外延界限,阐述税收法律关系内容,为探讨个人所得税税收法律关系的奠定坚实的基础。第三章归纳演绎等方式对我国个人所得税税收法律关系现状、存在的问题以及缘由进行深入探究,具体包括法律关系主体关系非平衡性突出,税收法律关系客体外延的法律界限模糊,税收法律关系主体权利义务的双向流动性有待畅通等方面的问题。第四章根据所我国个人所得税税收法律关系存在的问题,提出完善的对策建议,首先,个人所得税税收法律关系的合宪性设计,其次以平等原则为基础提出构建个人所得税税收法律关系的均衡关系,第三,以契约原则界定法律关系主体的权利义务,第四,兼顾“公平和效率”原则界定税收法律关系客体法定界限。本文对个税税收法律关系的研究,其创新点主要是选择的研究视角较为新颖,从我国个人所得税税收法律关系出发,结合个人所得税特点,大胆提出了关于我国个人所得税税收法律关系存在的一些问题及对策。当然,由于本人的知识水平有限,对于其中的问题分析不是太为全面和透彻。这是我今后的学习和研究中应当进一步努力的方向。
[Abstract]:The study on the legal relationship of individual income tax revenue is conducive to speeding up the reform of our country's overall tax system and providing a better legal guarantee for the reform of individual income tax.The first chapter describes the background, purpose, significance and current situation of the research on the legal relationship of personal income tax.Through combing through this, grasp the personal income tax tax legal relationship research situation, predecessor's research result is the foundation of writing.The second chapter is the general analysis of the legal relationship of tax revenue, the composition of the legal relationship of tax, the analysis of the subject and legal status of the legal relationship of tax, the definition of the object and extension of the legal relationship of tax, and the content of the legal relationship of tax.In order to explore the legal relationship of personal income tax to lay a solid foundation.The third chapter induces and deduces the current situation, existing problems and reasons of the legal relationship of personal income tax in China, including the prominent imbalance of the legal relationship between the subject and the subject.The legal boundary of the extension of the object of the tax legal relationship is blurred, and the two-way mobility of the subject's rights and obligations of the tax legal relationship needs to be unblocked.In the fourth chapter, according to the problems existing in the legal relationship of personal income tax revenue in our country, the author puts forward some countermeasures and suggestions. Firstly, the constitutionality design of the legal relationship of individual income tax revenue is put forward.Secondly, based on the principle of equality, the author puts forward the construction of a balanced relationship between individual income tax and taxation, third, defines the rights and obligations of the subject of legal relations by the principle of contract, and fourth,The principle of "fairness and efficiency" defines the legal limit of the object of tax legal relationship.In this paper, the main innovation of the research on the legal relationship of individual income tax is that the research angle of choice is relatively novel, starting from the legal relationship of individual income tax in our country, combining the characteristics of individual income tax.This paper puts forward some problems and countermeasures about the legal relationship of personal income tax revenue in China.Of course, due to my limited level of knowledge, the analysis of the problem is not too comprehensive and thorough.This is my future study and research should be further efforts in the direction.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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