分税体制下的地方税法律制度研究

发布时间：2018-06-29 09:18

本文选题：地方税法律制度 + 地方税收立法权　；参考：《天津财经大学》2015年硕士论文

【摘要】：自1994年实行分税制以来,虽然取得一定成效,但是整个地方税制内部还存在一些矛盾和不健全。随着《立法法》的最新修订,基本确定了税收法定原则,这对地方税法制制度的建设意义重大,将会改变地方税立法、执法的格局,使地方税法律制度的研究更加深入。首先阐述了地方税法律制度构建的基础,探讨了地方税法律制度构建的经济和法学理论依据；从经济学和法学双重视角阐述构建地方税的重要性,将地方税法律制度纳入综合性学科进行理论探讨。其次,结合我国现行地方税收法律制度,揭示了税收立法权、法律体系及征管制度等三方面所存在的问题。主要包括,地方缺乏税收立法权及实施机关混乱等缺陷；地方税收法律体系构建缺乏法律权威性,并且内部规定存在着诸多矛盾等问题；税收征管制度存在机构之间信息不共享,增加征收成本等问题。再次,分析了美国、法国和日本三种不同的地方税收模式,总结出对我国地方税收法律制度建设的可借鉴经验。最后,结合我国国情和市场经济发展程度,并合理借鉴发达国家的成功税制经验,提出了以事权和财权相适应、税收法制化和税收公平与效率为指导原则,在完善我国地方税收立法权建设、地方税收法律体系建设和地方税收征管制度建设等三方面的提出对策建议。
[Abstract]:Although some achievements have been made since the implementation of the tax sharing system in 1994, there are still some contradictions and imperfections in the whole local tax system. With the latest revision of the Legislative Law, the principle of taxation law has been basically determined, which is of great significance to the construction of the local tax legal system, which will change the pattern of local tax legislation and law enforcement, and make the study of the local tax legal system more in-depth. First of all, this paper expounds the foundation of the construction of the local tax legal system, probes into the economic and legal theoretical basis for the construction of the local tax legal system, expounds the importance of the construction of the local tax from the dual perspectives of economics and law. The local tax legal system should be brought into the comprehensive discipline to carry on the theoretical discussion. Secondly, combined with the current local tax legal system in China, it reveals the existing problems in three aspects: the legislative power, the legal system and the collection and management system. The main problems include the lack of local tax legislative power and the confusion of implementing organs, the lack of legal authority in the construction of local tax legal system, and the existence of many contradictions in internal regulations. There are some problems in tax collection and management system, such as not sharing information among institutions and increasing the cost of collection. Thirdly, this paper analyzes three different local tax models of America, France and Japan, and sums up the experience that can be used for reference in the construction of local tax legal system in China. Finally, according to the situation of our country and the development degree of market economy, and using the successful tax system experience of developed countries for reference reasonably, this paper puts forward the guiding principles of the system, such as the adaptation of administrative power and financial power, the legalization of taxation and the fairness and efficiency of taxation. Some countermeasures and suggestions are put forward to perfect the construction of the local tax legislative power, the local tax legal system and the local tax collection and management system in China.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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