纳税担保法律制度研究

发布时间：2018-04-25 06:23

本文选题：纳税担保 + 纳税人权益　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：本文以一起让纳税人在提供纳税担保标的物时进退维谷的案例为引,通过分析该税案所体现的问题,从而引出对纳税担保制度完善的思考,本文首先回溯了纳税担保的相关理论,介绍了纳税担保制度的概念、性质和目标价值,其次,为了对我国现行相关法律法规,尤其是《纳税担保试行办法》能有一个深刻的认识,本文按照它的编写体例用专章分四个小节从总则,纳税保证,纳税抵押到纳税质押进行了细致而全面的梳理,提出了现今存在的问题,再次,对我国台湾地区和其他主要大陆法系国家的先进理论和立法经验进行阐述分析,最后,分三个部分,从明确纳税担保性质,立法完善和运行保障三个方面提出自己的完善构想,以期为进一步保护纳税人的合法财产权和拘束公权力的扩张,推进我国财税法治建设,完善纳税担保制度,实现税收的法治化有所帮助。
[Abstract]:Based on a case in which the taxpayer is in a dilemma in providing the subject matter of the tax guarantee, this paper analyzes the problems embodied in the tax case, and leads to the consideration of the perfection of the tax guarantee system. This paper reviews the relevant theories of tax guarantee, introduces the concept, nature and objective value of tax guarantee system, and then, in order to improve the current laws and regulations of our country, In particular, the trial measures of tax payment guarantee can have a profound understanding. According to its writing style, this paper divides four sections into four sections: general principles, tax guarantee, tax mortgage and tax pledge. Put forward the existing problems, again, the advanced theory and legislative experience of Taiwan and other major civil law countries are expounded and analyzed. Finally, there are three parts to clarify the nature of tax guarantee. In order to further protect the legitimate property rights of taxpayers and restrict the expansion of public power, to promote the construction of fiscal and taxation rule of law in China, and to perfect the tax payment guarantee system, three aspects of legislation and operation guarantee are put forward in order to further protect the legitimate property rights of taxpayers and restrict the expansion of public power. It is helpful to realize the legalization of taxation.
【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】：2017
【分类号】：D922.22

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