我国税务行政许可权的法律规制研究

发布时间：2018-04-01 20:17

本文选题：行政许可权　切入点：税务行政许可　出处：《湘潭大学》2015年硕士论文

【摘要】：深入分析我国税务行政许可的设定以及实施现状,发现我国税务行政许可依然存在较多问题。当前7项税务行政许可项目中有个别项目的设定并没有依据税务部门以及公众的需要,没有做到简政放权的政治宗旨。同时,税务行政许可实施过程中法律规定并不明确,过于模糊性的立法语言使得法律规定存在歧义,造成税务部门以及行政许可相对人存在法律迷茫。税务行政许可实施过程中监管机制不完善,并未充分调动公众监督的积极性以及监督奖励机制,使得税务部门在实施税务行政许可的过程中存在部门利益导向的问题。这些问题的存在严重影响了我国税务行政许可的实施效果,致使税务行政许可并未发挥其应有的功能。在分析问题的基础上,深究税务行政许可的改革历程,根据当前政策,完善法律,对税务行政许可的法律规制进行及时完善。重新界定税务行政许可的设定项目,对7项税务行政许可进行精简,删除现实生活中没有实际需要的税务许可项目。强化税务行政许可的配套措施,完善税务行政许可听证制度和提高税务部门电子政务水平,加大税务行政许可的办事效率。与此同时加强税务行政许可的内外监督机制,使得税务行政许可的设定和实施在阳光政权下行使,发挥税务行政许可权的应有作用。
[Abstract]:Deeply analyze the establishment and implementation status of tax administrative license in China, It is found that there are still many problems in China's tax administrative license. At present, some of the seven tax administrative licensing projects have not been set according to the needs of the tax authorities and the public, and they have not achieved the political purpose of simplifying the administration and devolving power. At the same time, In the process of implementing tax administrative license, the legal provisions are not clear, and the legal provisions are ambiguous because of the vague legislative language. In the process of implementing tax administrative license, the supervision mechanism is not perfect, and the enthusiasm of public supervision and the supervision and reward mechanism are not fully aroused. It makes the tax department have problems of interest orientation in the process of implementing the tax administrative license. The existence of these problems has seriously affected the implementation effect of the tax administrative license in our country. As a result, the tax administrative license has not played its proper function. On the basis of analyzing the problems, the reform course of the tax administrative license has been studied, and the law has been perfected in accordance with the current policy. To improve the legal regulation of tax administrative license in a timely manner, redefine the established items of tax administrative license, and streamline 7 items of tax administrative license, To delete tax licensing items that are not actually needed in real life, to strengthen the supporting measures for tax administrative licensing, to improve the hearing system of tax administrative licenses and to raise the level of e-government of tax departments, At the same time, the internal and external supervision mechanism of tax administrative license should be strengthened, so that the establishment and implementation of tax administrative license can be exercised under the sunshine regime, and the right of tax administrative license should be brought into play.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.1

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