论我国地方税体系的立法完善

发布时间：2018-11-28 13:23

【摘要】：地方税是指地方政府基于国家立法或授权所赋予的权力,为了实现其地方公共职能,由地方税务机关按照法律规定对符合法定条件的居民或非居民,进行的强制性的、不直接偿还性的、固定性的国家征收行为,以及对所征收的款项进行管理和支配的权力。地方税体系是包含了地方税税种结构体系、税权划分体系、地方税征管体系以及地方税保障体系的统一体。地方税体系对于保障地方财政收入,维护地方经济健康发展,帮助地方政府调整经济结构等方面都有着重要的作用和价值。然而,我国当前的地方税体系并不完善,其中法律制度的不完善影响重大,亟需得到解决。具体来说,我国地方税体系法律制度存在着地方税体系法律效力较低；地方掌握的税收立法权几乎空白；地方税征管权法律规定模糊；地方税体系缺乏主体税种；地方税收益权有限等等问题。这既有经济发展转型的制度摩擦原因,也有行政主导型的分权模式导致的中央“消极放权”因素,更是由于央、地税收收益权划分目标的偏离所导致的。本文在分析英国、德国、美国、日本等国在地方税体系上的做法之后,得出了值得我国借鉴的经验,包括税收法定原则应在我国地方税体系中得以实现；在保障中央政府主导地位的同时,应当合理配置地方的财权与事权；地方税税种应落实其经济属性等等。在此基础上,综合我国的实际情况,应当在地方税体系完善时以紧紧围绕使市场在资源配置中起决定性作用为中心；地方税体系完善需以发挥中央和地方两个积极性为导向；地方税体系完善需与法治化建设相适应,并在完善地方税体系指导思想的指导下,以充分保障地方政府的公共服务能力、确保将政府税权纳入法制化轨道、有效增强地方税的调控职能为目标。遵循税收立法权方面,以大权集中,适度分权作为基本原则：在税收征管法律制度方面,以遵循有效征收、合理分工的原则：在税制结构和税种结构方面,遵循公平、效率原则。对我国地方税体系法律制度进行完善。具体的建议包括：制定《税收基本法》,提升税收法律效力层级；赋予地方一定的税收立法权；完善地方税征管机制,以及整合优化地方税种法律体系。
[Abstract]:Local tax refers to the local government, based on the power conferred by national legislation or authorization, in order to realize its local public functions, the local tax authorities, in accordance with the provisions of the law, to meet the legal conditions of residents or non-residents, mandatory, Non-direct reimbursable, fixed state expropriation, and authority to administer and control the amount collected. The local tax system includes the local tax structure system, the tax power division system, the local tax collection and management system and the local tax security system. The local tax system plays an important role and value in safeguarding the local fiscal revenue, maintaining the healthy development of the local economy and helping the local government to adjust the economic structure. However, the current local tax system in China is not perfect, among which the imperfect legal system has a great impact and needs to be solved. Specifically, the local tax system legal system in our country has a low legal effect; the local tax legislative power is almost blank; the local tax collection and management right legal provisions are vague; the local tax system lacks the main tax category; The local tax revenue right is limited and so on. This is caused not only by the institutional friction of economic development and transformation, but also by the central "negative decentralization" caused by the administrative decentralization model, and by the deviation of the goal of dividing the central and local tax revenue rights. After analyzing the practices of Britain, Germany, the United States, Japan and other countries in the local tax system, this paper draws some experiences worthy of our country's reference, including the realization of the legal principle of taxation in the local tax system of our country; In order to ensure the central government's leading position, the local financial power and administrative power should be allocated reasonably, and the local tax should carry out its economic attribute and so on. On this basis, the local tax system should be centered around the decisive role of the market in the allocation of resources when the local tax system is perfect, and the perfection of the local tax system should be guided by giving full play to the initiative of the central government and the local government. The perfection of the local tax system should be adapted to the construction of the rule of law, and under the guidance of perfecting the guiding ideology of the local tax system, the public service capacity of the local government should be fully protected, and the government's tax power should be brought into the legal orbit. The aim is to strengthen the control function of local tax effectively. In the aspect of tax legislative power, the basic principle is to centralize the major powers and to divide the power moderately: in the legal system of tax collection and management, the principles of effective collection and reasonable division of labor should be followed, and the structure of tax system and the structure of tax categories should follow the principle of fairness. Principle of efficiency Improve the legal system of local tax system in China. The specific suggestions include: making the basic Law of Taxation, improving the legal effect of tax, giving certain tax legislative power to the local government, perfecting the mechanism of local tax collection and administration, and integrating and optimizing the local tax legal system.
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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