财政法的激励功能研究

发布时间：2018-07-01 18:34

本文选题：财政法激励 + 财政补贴　；参考：《西南政法大学》2015年硕士论文

【摘要】：我国于1978年开始实行改革开放政策并于1992年开始发展社会主义市场经济。经过了三十多年的发展,我国的GDP由世界倒数第二位上升到了正数第二位。然而,经济的发展并不是社会进步的全部。为了促进社会的全面进步,我国提出了要发展中国特色的社会主义市场经济。而中国特色的社会主义市场经济是一种注重在经济发展的同时,不断地满足人民的公共需求,不断地缩小地区之间贫富差距的经济形态。发展它需要我国政府给予市场主体更多的税收优惠和财政支持,以此来提高它们在经济发展中的积极性;同时也需要制定合理的财政收支计划,不断地加大财政对农业、教育等社会基础行业的补贴,加大财政对科技成果的奖励。这一切归根结底就要求进一步完善我国财政法的激励功能。事实上,我国是世界上较早地运用财政法激励功能的国家。据史料记载,早在夏朝,我国就出现了财政激励的法律规定。夏王启在攻打有扈氏时就曾发布“用命,赏与祖;弗用命,戮与社”的军令,利用金钱奖励来激励战士们的战斗士气。在之后几千年的历史中,各个朝代的统治者也纷纷在法律中规定了众多奖励农耕的措施,通过财政激励农业的发展来稳固自身统治。事实上,尽管我国是较早地关注财政法激励功能的国家,却没能够像西方发达国家一样形成一套完善的财政激励法律体系。近年来,我国学者在对一些发达国家的财政法律进行研究之后,发现它们的财政法律中都存在特别多的财政激励条款。它们都善于将激励理论与本国的财政法律相结合,在此基础上制定出相对完善的财政激励法律制度。据笔者考察,我国现有的法律中,明确以“支持”、“促进”等激励字眼作为标题的一共有9部。许多法律在其总则中规定了“促进经济社会可持续发展”的激励性目标。不少法律中还出现了具体的“财政激励法律条款”或者“财政激励法律章节”。尽管如此,我国的财政法律总体上仍然存在着实体性条款较多,程序性条款较少的情况。财政法要实现其激励功能,需要众多的程序性条款来指导具体的实践。因此,我国财政法激励程序性规定较少的现实,必定在一定程度上阻碍了我国财政法激励功能的实现。为了进一步完善我国财政法的激励功能,就需要进一步完善我国财政法的立法与实施机制,加快推进财政法与其他法律的互动。本文除了绪论和结论之外分为四个部分:第一部分财政法激励功能的一般理论。本部对财政法的激励功能作出概述,总结出财政法激励功能的价值目标,概括出我国《宪法》中有关财政激励的法律规定。最后,总结出我国财政法发挥激励功能五种具体措施。第二部分为我国财政法激励功能的现状考察及其不足分析。本部分从五种具体的财政激励措施出发,整理出我国有关财政激励法律的具体规定,并进一步分析各种激励措施的实施情况,然后,总结出我国财政法激励功能的不足。第三部分为国外财政法激励功能的实践考察及经验借鉴。本部分首先对美国、日本、英国等国财政法激励功能的立法以及实施情况进行具体考察。然后,总结出它们的财政法激励功能具有的普遍特点,为我国财政法激励功能的完善提供经验借鉴。第四部分为我国财政法激励功能完善的具体路径。本部分总结出了完善我国财政法激励功能的三个具体路径,具体包括:要完善我国财政法激励的立法机制;要完善我国财政法激励的实施机制;推进我国财政法激励的部门法互动。
[Abstract]:China started the policy of reform and opening up in 1978 and began to develop the socialist market economy in 1992. After thirty years of development, China's GDP has risen from second in the world to second. However, the development of the economy is not the whole of social progress. In order to promote the overall progress of the society, China has put forward to the development of the economy. The socialist market economy with Chinese characteristics, and the socialist market economy with Chinese characteristics is a kind of economic form that pays attention to the economic development and constantly satisfies the public needs of the people, and constantly reduces the economic form of the gap between the rich and the poor in the region. In order to improve their enthusiasm in economic development, we also need to make reasonable plans for fiscal revenue and expenditure, increase financial subsidies to agriculture, education and other social basic industries, and increase financial incentives for scientific and technological achievements. All in the final analysis, we need to further improve the incentive function of China's financial law. According to historical records, as early as the Xia Dynasty, the legal provisions of fiscal incentives appeared in the summer Dynasty. In the history, the rulers of each dynasty also set up many measures to reward farming in the law, and stabilize their own rule by stimulating the development of agriculture by finance. In fact, although China is a country that has paid much attention to the incentive function of fiscal law, it can not form a perfect financial incentive law like the western countries. In recent years, after studying the financial laws of some developed countries, Chinese scholars have found that there are a lot of financial incentives in their financial laws. They are good at combining the incentive theory with the domestic financial laws. On this basis, they have formulated a perfect financial incentive legal system. In the existing laws of China, there are a total of 9 inspiring words as "support" and "promotion" as headlines. Many laws stipulate the incentive goal of "promoting the sustainable development of the economy and society" in its general principles. In many laws, there are specific "financial incentives" or "financial incentive laws" in many laws. However, in spite of this, there are still more substantive provisions and less procedural provisions in our country's financial laws. Financial law needs a lot of procedural provisions to guide concrete practice in order to realize its incentive function. Therefore, the reality that the incentive program is less regulated in our financial law must be hindered to a certain extent. In order to further improve the incentive function of China's financial law, we need to further improve the legislation and implementation mechanism of our financial law and accelerate the interaction between financial law and other laws. This article is divided into four parts besides the introduction and conclusion: the first part of the general theory of the incentive function of Financial Law This department gives an overview of the incentive function of financial law, summarizes the value target of the incentive function of the financial and political law, summarizes the legal provisions on the fiscal incentive in the constitution of China. Finally, it summarizes five specific measures for the incentive function of China's financial law. The second part is the present investigation and deficiency analysis of the incentive function of our financial law. Starting from five specific financial incentives, this part collates the specific provisions of our country's financial incentive laws, and further analyzes the implementation of various incentive measures, and then summarizes the insufficiency of the incentive function of our financial law. The third part is the practical investigation and experience reference for the excitation function of foreign financial law. This part is the first part of this part. First, the legislation and implementation of the financial law incentive function of the United States, Japan, the UK and other countries are examined in detail. Then, the general characteristics of their fiscal incentive functions are summarized, and the experience for the improvement of the incentive function of our financial law is provided. The fourth part is the concrete path to improve the incentive function of China's financial law. This paper summarizes three specific ways to improve the incentive function of China's financial law, including: to improve the legislative mechanism of fiscal incentive in China, to improve the implementation mechanism of fiscal incentive in China, and to promote the interaction of department law inspired by the financial law of our country.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.2

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