税收核定权的法律规制

发布时间：2018-05-20 06:39

本文选题：税收核定 + 税收核定条件　；参考：《首都经济贸易大学》2017年硕士论文

【摘要】：税收核定对减少国家税款流失、实现税负公平具有重要意义。税收核定在税收征收工作中应用广泛,但是由于我国目前的税收核定制度的规定不够健全,立法不够完善,纳税义务人的税法遵从度不高等原因,导致由税收核定引发的税务争议较多,降低了税收核定效率。由于税收核定的税种较多,本文选取了在税收份额中占较大比例、运用比较普遍的企业所得税为例,并从立法、执法和争议救济三方面提出相应的完善举措。本文分为五个部分。第一部分选取了具有代表性的案例,分析、总结其中的争议焦点,引出本文的主题——税收核定,并介绍了选取此题目的研究背景和研究方法;第二部分介绍对税收核定的不同定义,并对其基本内容进行介绍;第三部分着重分析我国税收核定制度存在的问题,其立法不完善,法律规定多以行政法规、规章等形式颁布的,法律位阶不高,其适用条件和方法不科学、不清晰、可操作性差。对税收核定的制约监督机制也不到位,税务机关自由裁量权过大,存在税收核定面被扩大的现象;第四部分介绍德国、美国和日本的税收核定制度的立法情况和基本内容,分析其中对我国有借鉴意义的内容。第五部分针对第三部分提到的我国税收核定制度中存在的主要问题,在本章着重提炼出相应的解决办法,提出完善我国税收核定法律体系的构想。
[Abstract]:Tax approval is of great significance to reduce the loss of national tax and realize the fairness of tax burden. Tax approval is widely used in tax collection work. However, the current tax approval system in our country is not perfect enough, the legislation is not perfect, and the tax compliance of taxpayers is not high. It leads to more tax disputes caused by tax approval, which reduces the efficiency of tax approval. Because there are many kinds of taxes approved by tax, this paper selects the enterprise income tax which is a large proportion of the tax share and uses the enterprise income tax as an example, and puts forward the corresponding consummation measures from the three aspects of legislation, law enforcement and dispute relief. This paper is divided into five parts. The first part selects the representative case, analyzes, summarizes the dispute focus, leads to the theme of this article-tax approval, and introduces the research background and research methods of selecting this topic; The second part introduces the different definitions of tax approval and introduces its basic content. The third part focuses on the analysis of the problems existing in the tax approval system of our country, its legislation is not perfect, and the laws and regulations are mostly administrative regulations. Regulations and other forms, the legal order is not high, its application conditions and methods are not scientific, unclear, poor maneuverability. The restrictive and supervisory mechanism for tax approval is not in place, and the tax authorities have too much discretion, and there is a phenomenon that the tax approval scope has been expanded. The fourth part introduces the legislative situation and basic contents of the tax approval system in Germany, the United States and Japan. Analysis of the content of reference to our country. The fifth part aims at the main problems in the tax approval system of our country mentioned in the third part, and puts forward the idea of perfecting the legal system of tax approval in this chapter.
【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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