我国消费税法律制度问题研究

发布时间：2018-06-05 05:33

本文选题：消费税 + 立法　；参考：《吉林财经大学》2017年硕士论文

【摘要】：在最近几年消费税的频繁调整引起了民众对于行政机关收税立法权合法性的探讨。如何去认识消费税、如何完善消费税制度以及如何使得消费税的调整符合税收法定原则,本文从这几点出发进行了论述。当前我国消费税的征收主要依据行政法规,对于课税要素的调整则多以部门规章的形式进行,消费税法规在法律位阶上的问题已经凸显。首先,文中阐述了消费税的一般概念。消费税是一种不同于其他对于货物普遍征收的税费,是选定特定的商品进行加征。基于此概念又引申出了消费税的主要特点,具有范围特定、易于转嫁及具有累退性明显。消费税相比于其他税种具有针对性强调节灵活、税源集中便于征收、导向鲜明及减免情况特殊的特点。其次,立足于我国消费税法律制度现状分析,着重介绍了2006年的消费税调整的情况,此次的消费税调整是自税种设立以来最大的一次调整,不仅增加了三个大类的商品还突出了消费税的两个重要作用,以消费税来实现环境保护限制资源消耗和引导理性消费间接平衡收入分配。仔细分析此次调整有利于把握我国消费税的改革方向,为消费税立法完善提供现实依据。随后总结了我国消费税行政法规存在的诸多问题:在法律层面存在着立法层级低、不符合税收法定原则、立法过程中民主程度不高、授权被过度使用。在消费税制度设计上存在着征收范围局限不能适应政策需要,以及价内计税不利于调节目的实现的问题。然后,介绍了西方国家的消费税立法情况,其中美国注重以消费税收入设立特定基金,对相关项目进行建设维护,做到专款专用的目的。美国、俄罗斯、法国税种的设立都由立法机关以法律的形式来体现的,如美国的《美国国内收入法典》、俄罗斯的《俄罗斯联邦税收法典》和法国的《法国税法典》。在税收立法过程中注重立法原则,宪法原则、法治原则、民主原则、科学原则在法律中均有体现。对于税收立法工作的准备工作也比较充足,一个法律草案的产生先需要经过多个专业机构的分析、讨论、研究、审查,通过专家和学者对税收法律产生的社会影响做出充分的评估,然后再通过立法机构进行表决,从而保证税收法律的严谨科学。最后,根据国外经验及国内现状进行总结论述,提出了对我国消费税立法完善的建议。在立法程序方面,要确立立法原则,以便在今后的立法修法过程中起到指引作用。其中税收法定原则是立法原则的根本,税收法定原则的落实可以理清税收立法权的配置及归属问题,明确立法机关及行政机关的权力边界,对于纳税人依法纳税,行政机关依法征税具有不可替代的作用。税收法律因其具有专业性技术性,税收法定原则的执行不能完全禁止授权,但是要求在立法程序中明确授权内容,并在授权后应全程监督被授权机关的授权使用是否合法,追踪确保所授权力被正确有效使用以促进授权目的有效实现。在税收法律执行程序中建立定期评估制度,对税目、税率、征税环节等课税要素进行必要性、合理性评估。在消费税立法内容上提出了四点完善建议:一是实行价外征税对于实现国家消费调节政策、引导消费方向、调节消费结构和限制特定商品消费具有积极意义;二是消费税中央地方共享,建立专项基金以便用于保护环境、特定项目维护、节约能源;三是将部分服务业纳入消费税征收范围有助于实现收入再分配,引导消费行为;四是将消费税功能在立法中明确,将会使得今后的税目调整更具有方向性,也更符合法律的可预测性,并且有利于社会经济的发展。
[Abstract]:In recent years, the frequent adjustment of the consumption tax has caused the people to discuss the legality of the legislative power of the administrative organs. How to understand the consumption tax, how to improve the consumption tax system and how to make the adjustment of the consumption tax conform to the statutory principle of tax revenue, this paper has discussed from these points. The current levy of consumption tax in China is mainly dependent on the collection of the consumption tax. According to the administrative regulations, the adjustment of the elements of taxation is mostly carried out in the form of departmental regulations. The problem of the consumption tax laws in the order of the law has been highlighted. First, the general concept of the consumption tax is expounded. The consumption tax is a tax, which is different from the general levy on goods, is a selection of the selected specific goods. It also extends the main characteristics of the consumption tax, which has a specific scope, easy to transfer and has obvious remission. Compared with the other taxes, the consumption tax has the specific emphasis on the flexibility, the tax collection is easy to collect, the guidance is distinct and the special characteristics of the reduction and exemptions. Secondly, the current situation analysis of the legal system of the consumption tax in China is based on the introduction of the present situation. In the case of the adjustment of the consumption tax in 2006, the adjustment of the consumption tax was the biggest adjustment since the establishment of the tax. It not only increased the three major categories of commodities but also highlighted the two important functions of the consumption tax. The consumption tax was used to limit the consumption of the resources and to guide the indirect balance of the income distribution. The adjustment is beneficial to grasp the direction of the reform of the consumption tax in China and provide practical basis for the consummation of the consumption tax legislation. Then, it summarizes many problems in the administrative regulations of the consumption tax in our country: there is a low level of legislation at the legal level, which is not in accordance with the principle of tax law, the degree of civil ownership in the legislative process is not high, and the authorization is overused. In degree design, there is a limitation that the limits of the collection can not meet the needs of the policy and the internal valuation is not conducive to the purpose of adjustment. Then, the consumption tax legislation in the western countries is introduced. In the United States, the United States focuses on the establishment of a specific fund for the construction and maintenance of the related projects, and the purpose of special funds for the related projects. Ross, the establishment of French taxes is embodied by the legislature in the form of law, such as the American domestic revenue code, Russia's Russian Federation tax code and France's French tax code. In the process of tax legislation, it pays attention to legislative principles, constitutional principles, rule of law, democratic principles, and scientific principles in the law. The preparation of the tax legislative work is also sufficient. The production of a draft law needs to be analyzed, discussed, studied and reviewed by a number of professional institutions, and a full assessment is made by experts and scholars on the social impact of the tax law, and then a vote by the legislature to ensure the tax law. In the end, according to the foreign experience and the domestic present situation, this paper puts forward the suggestion to consummate the legislation of the consumption tax in our country. In the aspect of legislative procedure, we should establish the principle of legislation so as to play a guiding role in the process of legislative revision in the future. The principle of tax law is the fundamental of the legislative principle and the implementation of the principle of tax law. It is possible to clarify the allocation and ownership of the legislative power of tax, clear the power boundary of the legislative organs and administrative organs, pay tax to the taxpayers, and tax the administrative organs according to law. Because of their professional technical nature, the implementation of the principle of tax law can not completely prohibit the authorization, but it is required in the legislation. In the procedure, the authorized content should be clearly defined, and the authorized use of the authorized organ should be monitored all the way after the authorization, and the tracking ensures the right and effective use of the power of authorization to promote the effective realization of the purpose of authorization. Four suggestions are put forward on the content of the consumption tax legislation: first, the implementation of the external tax is positive for the realization of the national consumption regulation policy, the direction of consumption, the adjustment of the consumption structure and the restriction of specific commodity consumption; the two is the sharing of the central local consumption tax and the establishment of special funds for the protection of the environment. Three is to bring part of the service industry into the consumption tax collection scope to help realize the redistribution of income and guide the consumption behavior; the four is to make the function of the consumption tax clear in the legislation, which will make the future tax adjustment more directional, more in line with the predictability of the law, and is beneficial to the development of the society and economy.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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