论我国税收授权立法的改造

发布时间：2018-07-17 15:57

【摘要】：国务院根据税收授权立法制定税收类行政法规不仅是我国税收立法的主要形式,也是维系当前国家获取公共财政收入的重要法律基础。税收授权立法体现了政府权力与公民权利之间的博弈平衡,是国家公共资源在国家和公民之间进行分配的重要制度。经过三十年的发展实践,税收授权立法在实践中存在宪法中税收法定原则的缺失、税收授权立法缺乏授权法规范、税收授权立法运行不遵循授权基本准则、税收授权立法评估机制缺失、税收授权立法监督机制不完善、税收授权立法纵向分权不足的困境,这些困境导致我国的税收授权立法体系不科学、税收种类不合理、税收征收不规范三大问题,因此,改造我国税收授权立法已成当务之急。应当在宪法中明确规定税收法定原则,制定税收授权法,加强全国人大的税收立法能力建设,完善税收授权立法实施的监督机制,构建系统的税收授权立法实施评估系统,加强税收授权立法的纵向授权,使我国的税收授权立法符合授权立法的规律,回归税收法定的的本源,从而实现国家权力和公民权利的有序配置,保障公民财产权利的更好实现。本文以《论我国税收授权立法的改造》为题,以宪政的视角研究税收授权立法问题,以我国的税收授权立法现状为基础,以渐进改良的方法为途径,试图寻求税收授权立法现状的突破。本文为此主要分为六大部分:引言,税收授权立法的标准,我国税收授权立法问题,对我国税收授权立法的思考及改造思路,税收授权立法完善思路及结语。前言部分主要阐明作者选题的依据、选题意义及研究现状、方法,旨在为税收授权立法问题的研究提供必要的背景知识,廓清研究思路。税收授权立法的标准部分主要以税收授权立法的起源为出发点,以税收授权立法的发展为主线,从而形成税收授权立法在实践中的一般标准,为判断我国的税收授权立法存在的问题提供范式标准。我国税收授权立法问题部分主要采取实证主义的研究方法,从我国税收授权立法存在的现实问题出发,总结现存的几大问题,为改造税收授权立法提供具体的改造对象。对我国税收授权立法的思考及改造思路部分主要是采取理解和反思的态度,回顾我国税收授权立法所存在的背景、国情、成就以及对问题的思考,从而为税收授权立法的改造提供相对客观、科学可行的改造思路。税收授权立法的完善思路部分主要在在前述研究的基础上,在税收法定的前提下,根据我国的国情,有针对性的提出相应的改造措施,从而实现税收授权立法的全方位完善。结语部分主要是在全文分析的基础上,兼顾税收授权立法的理想与我国的现实,从而总结全文,又进一步升华全文的主旨。
[Abstract]:It is not only the main form of tax legislation, but also the important legal basis to maintain the public finance revenue for the State Council to formulate the tax administrative regulations according to the tax authorization legislation. The legislation of tax authorization reflects the game balance between government power and citizen's rights, and is an important system for the distribution of national public resources between the state and citizens. After 30 years of development and practice, there is a lack of statutory principles in the constitution of tax authorization legislation in practice, the lack of authorization laws and norms in tax authorization legislation, and the operation of tax authorization legislation does not follow the basic rules of authorization. The lack of tax authorization legislative evaluation mechanism, the imperfect tax authorization legislative supervision mechanism and the lack of vertical decentralization of tax authorization legislation lead to the unscientific legislative system of tax authorization and unreasonable types of tax revenue in our country. Tax collection is not standardized, therefore, it is urgent to reform the legislation of tax authorization in our country. It is necessary to make clear in the constitution the principle of taxation law, formulate the tax authorization law, strengthen the national people's Congress's tax legislation capacity construction, perfect the supervision mechanism of tax authorization legislation implementation, and construct a systematic tax authorization legislation implementation evaluation system. Strengthen the vertical authorization of the tax authorization legislation, make the tax authorization legislation in our country accord with the law of the authorized legislation, return to the source of the tax law, and realize the orderly disposition of the state power and the civil rights. To ensure the better realization of citizens' property rights. Under the title of "on the Reform of China's tax Authorization legislation", this paper studies the issue of tax Authorization legislation from the perspective of constitutionalism, based on the current situation of China's tax Authorization legislation, and through the method of gradual improvement. This paper attempts to seek a breakthrough in the current situation of tax authorization legislation. This article is divided into six parts: introduction, standards of tax authorization legislation, tax authorization legislation in China, thinking and reform of tax authorization legislation, tax authorization legislation perfect thinking and conclusion. The preface mainly expounds the basis of the author's topic selection, the significance of the topic, the present research situation and the methods, aiming at providing the necessary background knowledge for the study of the legislation of tax authorization and clarifying the research ideas. The standard part of the tax authorization legislation mainly takes the origin of the tax authorization legislation as the starting point and the development of the tax authorization legislation as the main line, thus forming the general standard of the tax authorization legislation in practice. In order to judge the existing problems of tax authorization legislation in China to provide a paradigm standard. In the part of legislation of tax authorization in our country, the author mainly adopts the research method of positivism, from the point of view of the practical problems existing in the legislation of tax authorization in our country, summarizes the existing several problems, and provides the concrete reform object for the reform of the legislation of tax authorization. In the part of thinking and reforming the legislation of tax authorization in our country, we mainly adopt the attitude of understanding and reflection, and review the background, national conditions, achievements and thinking about the problems of the legislation of tax authorization in our country. Thus, it provides relatively objective, scientific and feasible ideas for the reform of tax authorization legislation. On the basis of the above research, on the premise of tax law, and according to the national conditions of our country, the author puts forward the corresponding reform measures, so as to realize the omnidirectional perfection of the tax authorization legislation. The conclusion part is mainly based on the analysis of the full text, taking into account the ideal of tax authorization legislation and the reality of our country, so as to summarize the full text and further sublimate the purport of the full text.
【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】：D922.22

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