我国税收优惠政策清理的法律分析

发布时间：2018-07-10 01:51

本文选题：宏观调控 + 税收制度　；参考：《湘潭大学》2017年硕士论文

【摘要】：国务院在2014年11月27日发布了《国务院关于清理规范税收等优惠政策的通知》,要求落实税收优惠基本原则,完善税收优惠法律制度,依法规范和管理我国税收优惠政策。该通知为我国现行税收优惠政策的清理及其他税收优惠政策的制定提供了规范性指引。我国现有立法中,缺乏对税收优惠政策进行规范的法律依据,我国税收立法亟待确立税收优惠法定原则。在我国经济建设中,税收优惠政策对市场经济的发展起着引导功能,但由于我国税收优惠政策的制定多处于“法无明文规定”的状态,以致当前我国的税收优惠政策一直作为区域政策,存在内容过滥、形式过多、种类过杂、政出多门等问题。改革开放以来,为实现国家对经济和社会进行有效调控的目的,适应国家引进外资和鼓励经济发展的要求,国家对税收立法进行了多次的梳理和规范,税收优惠政策也相继进行了调整,但是我国的税收优惠政策仍然问题较为明显,受到社会各界广泛关注。我国税收政策清理应当遵循税收法定原则、政策公正原则、遵守比例原则等基本原则。在具体实践路径上,应当建立以国务院为主要清理主体的基本思路,保证主体法定。采用以国务院主导,各部门分工合作为方针,对不同政策区分处理,设置政策的过渡期限以及日落条款等清理方法,确保清理工作的科学性、可行性和有效性。清理过程中明确清理的对象、程序、标准和基本方法,做好分工协调工作,作出评估,最后根据评估结果进行清理,实现税收政策清理的程序法治化。除了清理程序本身需要进行相应法律规制外,清理工作的后续法律问题也需要进一步厘清,如通过合法的方式制定和拓展后续税收优惠政策;通过科学的方式完善税收优惠法律制度;建立税收优惠退出和评估制度、税收优惠主体监督考评制度、税收优惠公示和举报制度等税收优惠程序立法模式中的特殊制度;通过落实税收优惠基本原则、平衡税收优惠各方利益等方式加强税收优惠法律制度的具体落实。
[Abstract]:On November 27, 2014, the State Council issued the notice of the State Council on cleaning up and standardizing tax policies and other preferential policies, which called for the implementation of the basic principles of tax preferences, the improvement of the legal system for tax preferences, and the regulation and management of preferential taxation policies in China in accordance with the law. The circular provides normative guidance for the cleaning up of the current tax preferential policies and the formulation of other tax preferential policies in China. In the current legislation of our country, there is a lack of legal basis to standardize the preferential tax policy, and it is urgent to establish the legal principle of tax preference in our tax legislation. In the economic construction of our country, the preferential tax policy plays a guiding role in the development of the market economy. However, the formulation of the preferential tax policy in our country is mostly in the state of "the law has no express provisions". As a result, the current preferential tax policy of our country has always been a regional policy, which has many problems, such as excessive content, too many forms, too many kinds, and so on. Since the reform and opening up to the outside world, in order to achieve the purpose of effective regulation and control of the economy and society, and to meet the requirements of the country in introducing foreign capital and encouraging economic development, the state has repeatedly combed and standardized tax legislation. The preferential tax policy has been adjusted one after another, but the tax preferential policy in our country is still more obvious, and has been widely concerned by all walks of life. In order to clean up our tax policy, we should abide by the principle of taxation law, the principle of policy justice and the principle of proportion. In the concrete practice path, we should establish the basic idea of taking the State Council as the main cleaning subject and guarantee the main body legal. In order to ensure the scientific feasibility and effectiveness of the clean-up work it adopts the principle of the State Council leading the division of work and the cooperation of various departments to distinguish and deal with different policies set the transitional period of the policy and sunset clause and other cleaning methods to ensure the scientific feasibility and effectiveness of the clean-up work. In the process of cleaning, the objects, procedures, standards and basic methods of cleaning are clearly defined, and the division of labor and coordination work is done well, the evaluation is made, and finally, according to the evaluation results, the cleanup is carried out to realize the legalization of the procedure of tax policy cleanup. In addition to the clean-up procedure itself need to carry on the corresponding legal regulation, the follow-up legal issues of the clean-up work also need to be further clarified, for example, through the legal way to formulate and expand the follow-up tax preferential policies; Through the scientific way to perfect the tax preferential legal system, to establish the tax preferential withdrawal and evaluation system, the tax preferential subject supervision and appraisal system, the tax preference publicity and the report system and so on tax preferential procedure legislative pattern special system; The implementation of the legal system of tax preference should be strengthened by implementing the basic principles of tax preference and balancing the interests of all parties concerned.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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