税法普适性、税收中性与税制改革——以杭州惠丰公司吸收合并事项为例

发布时间：2019-03-29 06:12

【摘要】：现阶段我国在税收立法和执法方面还存在诸多问题,立法层级较低,税收法规缺乏体系。本文以杭州惠丰公司吸收合并案为例对财税〔2009〕59号文中特殊性税务处理下自然人股东的个人所得税问题进行分析。从税法普适性、税收中性两个方面入手,然后从税收原则的理论层面探讨了税收制度的现状,对理顺税法普适性、税收中性与借鉴机制三者之间的逻辑关系有重要意义,最后运用"倒逼机制"提出了相应的改进建议。
[Abstract]:At present, there are still many problems in tax legislation and law enforcement in our country, the legislation level is low, and the tax laws and regulations are lack of system. This paper takes Hangzhou Huifeng Company as an example to analyze the personal income tax of natural person shareholders under the special tax treatment in Financial and Taxation (2009) 59. Starting with the universality and neutrality of tax law, this paper probes into the present situation of tax system from the theoretical level of tax principles, which is of great significance to straighten out the logical relationship among the universality of tax law, the neutrality of tax revenue and the mechanism of reference. Finally, some suggestions for improvement are put forward by using the "compel mechanism".
【作者单位】：浙江工商大学财务与会计学院;
【分类号】：F812.42;D922.22

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