国家治理现代化视域下的税收法治研究

发布时间：2018-06-20 01:43

本文选题：国家治理 + 税收　；参考：《延安大学》2017年硕士论文

【摘要】：税收治理现代化是国家治理现代化的重要内容,同时也是国家治理现代化实现的基础与前提,只有构建完备的税法体系,全面推进依法治税,才能实现税收现代化的目标。当前我国税收现代化建设正处于关键时期,研究税收法治对于树立法治观念、完善税收法律、推进依法治税,实现社会公平正义等具有重要的理论意义和实践意义。本文对税收法治理念及其原则进行了阐述并根据税收法治原则对我国目前税收法治建设中存在的问题进行研究分析,在对具体的法律条文和税收实际情况研究分析的基础上,从国家治理现代化的角度,对实现税收法治,系统推动税收现代化的可能性路径提出了相关建议。论文共分为四部分:第一部分为国家治理体系现代化对税收的新要求——税收法治,包括税收治理现代化、标准和要求以及税收治理现代化与税收法治的关系。第二部分为税收法治的概念、原则、功能和要求。第三部分为我国税收法治建设现状,包括目前税收法治建设的现状,包括成就和不足;第四部分为推进税法改革可能性路径及对策分析。按照税收法治的原则对不足之处提出建议。在研究了税收法治建设的现状和问题的基础上,笔者认为要实现税收法治,需要将税收工作作为国家治理体系的重要内容,从国家治理现代化的高度,将落实税收法治理念与建立社会主义经济制度的顶层设计相结合,全面推动税收法治建设,才能实现税收现代化建设的目标。同时由于经济社会的发展,税收工作本身不断变得更加专业,税收法治建设也需要不断加深对于税收规律和法治理念的认识。
[Abstract]:The modernization of tax administration is not only the important content of the modernization of national governance, but also the foundation and premise of the realization of the modernization of national governance. Only by constructing a complete tax law system and comprehensively promoting the administration of taxes according to law can the goal of tax modernization be realized. At present, the modernization of taxation in our country is in a critical period. It is of great theoretical and practical significance to study the rule of law for the establishment of the concept of rule of law, the perfection of tax law, the promotion of tax administration according to law, and the realization of social fairness and justice. In this paper, the concept and principle of tax rule of law are expounded, and the problems existing in the construction of tax rule of law in our country are studied and analyzed according to the principle of tax rule of law. On the basis of the research and analysis of the specific legal provisions and the actual situation of taxation, From the point of view of the modernization of national governance, this paper puts forward some suggestions on the possible path of realizing the rule of law of taxation and promoting the modernization of taxation systematically. The thesis is divided into four parts: the first part is the new demand for tax revenue in the modernization of the national governance system, including the modernization of tax governance, the standards and requirements, and the relationship between the modernization of tax governance and the rule of tax law. The second part is the concept, principle, function and requirement of tax rule by law. The third part is the current situation of tax rule of law construction in China, including the current situation of tax rule of law construction, including achievements and deficiencies; the fourth part is the possible path to promote tax law reform and the analysis of countermeasures. According to the principle of the rule of law in taxation, some suggestions are put forward. On the basis of studying the present situation and problems of the construction of tax rule by law, the author thinks that in order to realize the tax rule of law, we should regard tax work as an important part of the national governance system, and from the height of the modernization of national governance, Only by combining the implementation of the concept of tax rule by law with the top-level design of establishing the socialist economic system and comprehensively promoting the construction of tax rule of law can the goal of tax modernization be realized. At the same time, with the development of economy and society, the tax work itself becomes more professional, and the construction of tax rule of law also needs to deepen the understanding of the law of taxation and the concept of the rule of law.
【学位授予单位】：延安大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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