论我国地方税法体系的重构

发布时间：2018-06-06 15:12

本文选题：地方税体系 + 地方税法体系　；参考：《华南理工大学》2015年硕士论文

【摘要】：中共中央十八届三中全会明确提出“构建地方税系”和“完善地方税法体系,建立事权和支出责任相适应的制度,充分发挥中央和地方两个积极性”的鲜明时代主题。地方税作为公共财政体制的重要组成部分,在我国社会主义经济的确立、发展及完善过程中一直扮演者不可或缺的作用。随着市场化改革的不断深入,地方各级政府在提供地方公共产品和公共服务、协调地区内部经济健康发展方面发挥着越来越重要的作用,因而本文通过分析地方税的相关法律问题,着重研究如何在现行的地方税体系框架下,构建出合理科学的地方税法体系,为地方经济发展保驾护航。本文主要通过以下几个方面对地方税法体系的重构问题进行了深入的分析和探讨。第一,对地方税、地方税体系及地方税法体系的相关概念进行理论界定,对比分析地方税体系与地方税法体系之间的关系。从理论上而言,地方税的存在依据主要源于事权财权相统一理论、财政均衡分权理论以及税权适度划分理论,通过分析地方税法体系的形成机理,为重构地方税法体系提供理论模型。第二,对我国地方税法体系的发展历程及体系结构进行梳理,分析目前地方税法体系所存在的问题,如中央与地方事权财权不匹配、地方税收立法权过于集中、地方税主体税种的缺失及地方税收征管不规范。第三,分析归纳先进国家在构建地方税法体系的相关经验,通过选择美国与加拿大这类实行联邦制分权的国家和法国与日本这类中央集权的单一制国家,对其地方税法体系中关于税收立法权,税收征管权及税收收益权的运行实践进行比较分析。第四,基于地方税的形成机理以及相关地方税法体系的构建经验,提出完善我国地方税法体系的几点构想。首先,应该通过法律的形式明确政府间事权与财权。其次,合理划分政府间税权;通过制定《税收基本法》明确我国政府间税收立法权的划分,并适当赋予省级政府地方税收立法权。再者,通过开征辅助税种,培育地方税主体税种以及合并调整现有税种,构建合理科学的地方税制体系。最后,通过实现国地税的职能合并和构建税收司法保障体系,不断提高税收征管能力。
[Abstract]:The third Plenary session of the 18th Central Committee of the CPC Central Committee clearly put forward the distinct themes of "constructing the local tax department" and "perfecting the local tax law system, establishing a system suitable for administrative power and expenditure responsibility, and giving full play to the enthusiasm of the central and local governments". As an important part of the public finance system, local tax has always played an indispensable role in the establishment, development and improvement of our socialist economy. With the deepening of market-oriented reform, local governments at all levels are playing an increasingly important role in providing local public goods and public services and coordinating the healthy economic development within the region. Therefore, by analyzing the relevant legal problems of local tax, this paper focuses on how to construct a reasonable and scientific local tax law system under the framework of the current local tax system, so as to guarantee the development of local economy. In this paper, the reconstruction of local tax law system is analyzed and discussed in the following aspects. The first is to define the related concepts of local tax system, local tax system and local tax law system, and analyze the relationship between local tax system and local tax law system. Theoretically speaking, the existence basis of local tax mainly comes from the unified theory of power and finance power, the theory of fiscal equilibrium decentralization and the theory of moderate division of tax power, through the analysis of the formation mechanism of local tax law system. To provide a theoretical model for the reconstruction of the local tax law system. Secondly, the development course and system structure of the local tax law system in our country are combed, and the problems existing in the current local tax law system are analyzed, such as the mismatch between the central and local administrative powers and the financial power, and the local tax legislative power being too centralized. The absence of local tax subject and the non-standardization of local tax collection and management. Thirdly, it analyzes and summarizes the relevant experiences of advanced countries in constructing local tax law system, and chooses the United States and Canada as countries with federal decentralization and France and Japan as centralized and unitary countries. This paper makes a comparative analysis on the operation practice of tax legislative power, tax collection and administration right and tax revenue right in its local tax law system. Fourthly, based on the formation mechanism of local tax and the experience of constructing the relevant local tax law system, this paper puts forward some ideas to perfect the local tax law system in our country. First of all, it should be clear through the form of law intergovernmental and financial authority. Secondly, the intergovernmental tax power should be rationally divided, and the division of the inter-governmental tax legislative power should be clearly defined by formulating the basic Law of Taxation, and the provincial governments should be given the local tax legislative power. Furthermore, through the introduction of supplementary taxes, the cultivation of local tax main categories and the consolidation of existing taxes, the establishment of a reasonable and scientific local tax system. Finally, we can improve the ability of tax collection and management by combining the functions of national local tax and constructing the tax judicial guarantee system.
【学位授予单位】：华南理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F812.42

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