我国小微企业税收优惠立法问题研究

发布时间：2019-03-26 21:14

【摘要】：小微企业对我国经济发展意义重大,其不可或缺性体现在增长经济、促进就业、加速科技创新等诸多方面,而成本高、税负重、融资难已经成为擎肘其发展的重要因素。小微企业税收优惠政策对小微企业的发展起到了诸多推动作用,但这些税收优惠政策主要是通过国务院及其相关部门制定的法规、规章,而不是法律的形式来规范的。尽管我国《立法法》规定,全国人大及其常委会是我国税收法律的制定主体,但在当前的税收授权立法模式下,在实际税收优惠立法中,几乎所有的税收优惠立法权都交给了国务院及相关部门,且几乎没有.任何限制条件和监督措施。国务院及相关部门成为我国税收优惠法律法规的主要立法主体,形成了以行政法规规章为主、税收法律为辅的税收优惠法律体系。这不仅不符合税收法定原则的要求,而且在缺乏限制和监督的情况下,实践中无法完成法律制度本该有的作用,并导致了一系列问题的产生。这种政府主导的授权立法体制,集立法、执行、监督于政府一身,容易导致对权力的滥用,自由裁量权力过大,以及制度运行上存在各方利益失衡现象,破坏了法律的规范性和稳定性。笔者从立法规范的正当性和规范性出发,从法学、经济学等角度对我国小微企业税收优惠立法问题进行研究,分析现行小微企业税收优惠立法的现状,我们认为,现行税收优惠立法主要存在以下弊端:立法体系结构失衡,缺乏规范性,具体的政策上优惠力度小,导向性不强。为完善我国小微企业税收优惠立法,切实发挥税收优惠对小微企业发展的促进作用,笔者在对国外的一些小微企业中先进的经验借鉴的基础上,从完善小微企业税收优惠立法模式、立法原则,以各种具体政策优化立法方面提出一些建议。应该积极推进我国小微企业税收优惠立法模式由近乎完全授权立法模式转变为部分授权立法模式,切实落实税收优惠法定原则,明确税收优惠立法的公平、效率、社会政策原则,并从现行税收优惠立法措施中增大优惠幅度,从融资、创业、创新方面加强扶持力度,以求逐步建立和完善我国小微企业税收优惠立法体系,推进我国小微企业税收优惠立法进程。
[Abstract]:Small and micro-enterprises are of great significance to the economic development of our country. They are indispensable in many aspects, such as economic growth, employment promotion, acceleration of scientific and technological innovation and so on. However, high costs, heavy taxes and difficult financing have become an important factor in the development of small and micro-enterprises. The preferential tax policies of small and micro enterprises have played a great role in promoting the development of small and micro enterprises, but these preferential policies are regulated mainly through the laws and regulations made by the State Council and its relevant departments, rather than in the form of laws. Although the Legislative Law of our country stipulates that the NPC and its standing Committee are the main bodies of the enactment of tax laws in China, under the current legislative mode of tax authorization, in the actual tax preferential legislation, Almost all preferential tax legislative power is vested in the State Council and related departments, and hardly any. Any restrictions and supervisory measures. The State Council and related departments have become the main legislative subjects of tax preferential laws and regulations in China, and formed a tax preferential legal system, which is dominated by administrative rules and regulations and supplemented by tax laws. Not only does this not accord with the requirement of the legal principle of taxation, but also in the absence of restrictions and supervision, the legal system can not be completed in practice, which leads to a series of problems. This kind of government-led authorized legislative system, which integrates legislation, execution and supervision in the government, can easily lead to abuse of power, excessive discretionary power, and imbalance in the interests of all parties in the operation of the system. It undermines the standardization and stability of the law. Starting from the legitimacy and standardization of the legislative norms, the author studies the legislation of tax preference for small and micro-enterprises in China from the angles of law, economics and so on, and analyzes the present situation of the current legislation of preferential taxation of small and micro-enterprises, and we think that: The main disadvantages of the current tax preferential legislation are as follows: the structure of the legislative system is out of balance, lack of standardization, the specific policy on the strength of preferential treatment is small, the guidance is not strong. In order to perfect the tax preferential legislation of small and micro enterprises in our country and give full play to the promoting role of tax concessions to the development of small and micro enterprises, the author draws lessons from the advanced experience of some small and micro enterprises abroad. This paper puts forward some suggestions on how to perfect the legislative mode and principle of tax preference for small and micro-enterprises and optimize the legislation with various specific policies. We should actively promote the legislative model of tax preference for small and micro-enterprises in our country to change from a nearly complete legislative model to a partial one, implement the legal principle of preferential taxation, and clarify the fairness and efficiency of the legislation of preferential taxation. Social policy principles, and from the current tax preferential legislative measures to increase the preferential margin, from financing, entrepreneurship, innovation to strengthen support, in order to gradually establish and improve our small and micro-enterprises tax preferential legislative system, We will promote the legislative process of preferential taxation for small and micro-enterprises in China.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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