论我国税收授权立法

发布时间：2018-03-04 13:55

本文选题：税收　切入点：授权立法　出处：《湖南师范大学》2013年硕士论文　论文类型：学位论文

【摘要】：税收授权立法的发展经历了一个嬗变的过程,随着我国立法制度的完善,税收法定主义在我国得到确立是税收法制建设的重大成就。同时,我国的税收授权立法也在探索中得到发展,从最开始的以决定、命令实行,到《立法法》中对授权立法的详细规范,税收授权立法逐步走上了规范化、法制化的道路。但是税收授权立法制度与公民权利息息相关,制度构建方面尚不够完善,目前并不存在一套完美的税收授权立法体制,盲目地对外国经验进行推崇无益于自身制度的完善,因此如何建立符合我国国情的税收授权立法制度乃本文研究的目的。全文由引言、正文、结论和后记组成。正文分为四章。第一章是对税收授权立法进行概述,界定了税收、授权立法等相关概念,并对税收授权立法的特性进行了介绍,最后在宪政体制的范围内讨论了税收与宪政的关系,明确了税收立宪主义的重要性。第二章分析了税收授权立法存在的合理性,依据税收法定主义的要求,税收立法本应严格依据法律形式存在,但是从法理和社会层面的分析来看,授权立法在税收立法领域是有存在必要的,不应对其全盘否定。第三章总结了我国税收授权立法存在的形式,并指出目前税收授权立法中存在的问题,诸如税收授权立法占税收立法比重偏高,转授权、概括授权现象严重,越权立法、借法扩权现象还有存在,立法程序封闭,法律监督体系不完善等。第四章是针对存在的问题,借鉴域外经验,结合我国自身实际,提出了一些完善税收授权立法制度的建议。
[Abstract]:The development of tax authorization legislation has gone through a process of evolution. With the improvement of our legislative system, the establishment of tax legalism in China is a major achievement in the construction of tax legal system. The legislation of tax authorization in our country has also been developed in the course of exploration. From the beginning of making decisions and orders to the detailed regulation of authorized legislation in the Legislative Law, the legislation of tax authorization has gradually been standardized. However, the legislative system of tax authorization is closely related to the civil rights, and the system construction is not perfect. At present, there is not a perfect legislative system of tax authorization. Blindly advocating foreign experience is not conducive to the perfection of its own system, so how to establish a tax authorization legislation system in accordance with the national conditions of our country is the purpose of this paper. The full text is composed of introduction, text, conclusion and postscript. The text is divided into four chapters. The first chapter is an overview of the tax authorization legislation, defines the tax, authorized legislation and other related concepts, and introduces the characteristics of tax authorization legislation, and finally discusses the relationship between taxation and constitutionalism within the scope of the constitutional system. It clarifies the importance of tax constitutionalism. The second chapter analyzes the rationality of the existence of tax authorization legislation, according to the requirements of tax legalism, tax legislation should be strictly based on the form of law, but from the legal theory and social analysis, Authorization legislation is necessary in the field of tax legislation and should not be completely denied. The third chapter summarizes the existing forms of tax authorization legislation in China, and points out the existing problems in the current tax authorization legislation, such as the high proportion of tax authorization legislation in tax legislation, transfer authorization, the phenomenon of serious authorization, ultra vires legislation. The phenomenon of extending power by law still exists, the legislative procedure is closed, the legal supervision system is not perfect and so on. Chapter 4th is aimed at the existing problems, draw lessons from the experience of foreign countries, combine with our own reality, and put forward some suggestions to perfect the legislative system of tax authorization.
【学位授予单位】：湖南师范大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D921

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