我国税收规范性文件清理的法律分析

发布时间：2018-04-16 22:08

本文选题：税收规范性文件 + 税收法定　；参考：《湘潭大学》2016年硕士论文

【摘要】：我国现有的税收法律体系中,除由人大及其常委会通过的《个人所得税法》、《企业所得税法》、《车船税法》和《税收征收管理法》4部税收法律,再加上国务院制定的15个税种的暂行条例外,剩下的都为财政部、国家税务总局、地方政府、各级税务机关以规定、通知、公告、答复等形式发布的税收规范性文件。这些税收规范性文件覆盖全部税种,内容繁杂、法律形式多样,作为对单行税法、税收行政法规的解释、补充,一齐成为税收的执法依据。但税收规范性文件的制定主体多样,“政出多门”,内容上良莠不齐,缺乏授权,同时又变动频繁,违背了税收法定原则、税收公平性,影响了税制的统一性、稳定性,其实质合理性和形式合理性都存在瑕疵。随着中国法治的不断建设,社会经济的持续发展,民众不断呼吁要求完善现有的税收法律体系。2015年3月,随着我国《立法法》的修订,明确了税收法定原则,同时政府也提出在2020年全面落实税收法定原则的目标。这意味着中国的税收法律体系到了变革的关键时间,而其中完成对大量税收规范性文件的清理是完善税收法律体系的必经之路。本论文以我国的税收规范性文件的清理为对象,通过分析弊端、阐述清理标准,为完善税收法律体系提出建议。税收规范性文件的清理整顿遵循“统一税制、公平税负、促进公平竞争的原则”,依据税收法定、税收公平、税收效率原则等,评估待清理文件程序上的合法性,内容的正当性,实质公平性等。一是审查税收法律规范的制定机关是否拥有授权权限,文件效力是否与上位法相冲突;二是审核其内容制定的目的和内容的正常性,是否符合量能课税、符合比例原则。三是评估其制定时依附的具体时空环境,分析其所调整的关系是否仍存在,看其是否还有保留的价值。同时对清理流程和以后税收规范性文件的管理提出建议。税收规范性文件的清理固然可以完善税收法律体系,但仍然难以避免不断出现新的不符合原则制定的税收政策,建立一个科学规范、符合依法治国要求的税收法律体系需要不断加强对税收法律制定、实施等过程的监督,完善税收各项法律制度,完成税制改革,切实维护纳税人的权益,促进我国经济的发展。
[Abstract]:Among the existing tax laws in China, except the personal income tax Law, the Enterprise income tax Law, the car and vessel tax Law and the tax Collection and Administration Law, which were passed by the NPC and its standing Committee,In addition, in addition to the 15 interim regulations on taxes formulated by the State Council, the remaining tax regulatory documents are issued by the Ministry of Finance, the State Administration of Taxation, local governments, and tax authorities at all levels in the form of regulations, circulars, announcements, replies, and so on.These tax normative documents cover all kinds of taxes, the content is complicated, the legal forms are various, as the interpretation and supplement of the single tax law and tax administrative regulations, they become the basis of the law enforcement of tax together.But the main body of the tax normative document is various, the content is mixed, lack of authorization, and change frequently, which violates the principle of tax law, the fairness of tax, and affects the unity and stability of the tax system.Its substantive rationality and formal rationality are flawed.With the continuous construction of the rule of law in China and the sustained development of social economy, people are calling for the improvement of the existing tax legal system. In March 2015, with the revision of our country's "Legislative Law", the legal principles of taxation have been clearly defined.At the same time, the government also put forward the goal of full implementation of tax statutory principles by 2020.This means that China's tax legal system has reached a critical time to change, and the completion of a large number of tax regulatory documents is the only way to improve the tax legal system.This paper takes the cleaning of tax normative documents in our country as the object, through analyzing the malpractice, expounding the standard of cleaning up, and putting forward some suggestions for perfecting the tax legal system.The cleaning up and rectification of tax normative documents follows the principles of "uniform tax system, fair tax burden, and promoting fair competition." according to the principles of tax law, tax fairness, tax efficiency, etc., the legitimacy of the procedure for the document to be cleaned up is evaluated.The legitimacy of the content, substantive fairness and so on.The first is to examine whether the establishment of tax laws and regulations has authorized authority, whether the validity of documents conflicts with the superior law; the other is to review the purpose and normality of its content, and whether it conforms to the principle of quantitative and proportional taxation.The third is to evaluate the specific spatio-temporal environment who was attached to it, analyze whether the adjusted relationship still exists and see if it has the value of reservation.At the same time, to clean up the process and the management of future tax regulatory documents put forward suggestions.Although the clean-up of tax normative documents can improve the tax legal system, it is still difficult to avoid the emergence of new tax policies that do not conform to the principles and establish a scientific norm.The tax legal system, which meets the requirements of governing the country according to law, needs to constantly strengthen the supervision of the process of making and implementing tax laws, perfect the various legal systems of taxation, complete the tax system reform, safeguard the interests of taxpayers and promote the economic development of our country.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

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