中国税收优惠政策的法律化转型

发布时间：2018-08-04 21:37

【摘要】：自新中国成立以来，中国税收制度先后经历了几次重大变革，税收优惠作为税收制度的一部分，在我们的社会生活中影响越来越广。如在改革开放时期,中国出台一系列针对外商投资企业及沿海地区出台了诸多税收优惠规定,这对于吸引外资及扶持沿海地区经济的发展起了积极作用。之后又根据中国具体国情需要，不断出台新的税收优惠措施，虽然这些措施能促进我国经济的发展，但也不同程度的带来一定的弊端，，如税收优惠权力主体不明确，立法层级低，管理不规范，政策条文繁多、杂乱等等。面对这些问题，2013年11月12日,第十八届三中全会通过《关于全面深化改革若干重大问题的决定》，明确深化财税体制改革的内容，完善税收制度，税收优惠政策应该统一由专门税收法律法规规定，并对税收优惠政策进行清理规范。因此，“中国税收优惠政策的法律化转型”这一论文可谓与中央政策接轨，具有一定的研究意义。全文主要从近几十年的税收优惠政策入手，对中国税收优惠政策的出台背景、具体内容进行说明，并总结归纳了每一段时期税收优惠政策的特点。然后，分类介绍我国税收优惠的实施情况，从而对中国现行税收优惠的利弊进行分析，指出中国税收优惠政策存在税收优惠立法层级低，管理不规范等问题。最后，得出结论，如何完善我国现在的税收优惠法律，分析实现政策法律化转型需要具备的一系列条件，以及需要建立的配套措施，如明确税收优惠立法权的主体，提高立法水平；完善预算法律；制订区域均衡发展的系列法律，支持“中部大崛起”、“西部大开发”；完善税收优惠在执法上的的监督机制。
[Abstract]:Since the founding of new China, China's tax system has undergone several major changes. As a part of the tax system, tax preferences have become more and more influential in our social life. For example, in the period of reform and opening up, a series of tax preferential regulations have been introduced for foreign invested enterprises and coastal areas. It has played an active role in attracting foreign investment and supporting the economic development of the coastal areas. After that, new tax preferential measures have been introduced in accordance with the specific national conditions of China. Although these measures can promote the development of our economy, there are some drawbacks in different degrees, such as the uncertainty of the main body of the preferential tax authority, the low level of legislation, and the irregular management. In the face of these problems, in November 12, 2013, the eighteenth plenary session of the Third Plenary Session of the Third Plenary Session of the Third Plenary Session clearly deepened the content of the reform of the fiscal and tax system and improved the tax system, and the preferential tax policies should be unified by the special tax laws and regulations, and the preferential tax policies were adopted in the Third Plenary Session of the Third Plenary Session of the Third Plenary Session of the November 12, 2013. Therefore, the paper on the legalization transformation of China's tax preferential policies can be said to be in line with the central policy and has certain research significance.
The full text mainly starts with the tax preferential policy of recent decades, explains the background of the introduction of preferential tax policy in China, and summarizes the characteristics of the preferential tax policy in each period. Then, it introduces the implementation of the tax preferential treatment in China, and analyses the advantages and disadvantages of the current tax preference in China, and points out that the advantages and disadvantages of the current tax incentives in China are analyzed. The tax preferential policy of China has some problems, such as low level of tax preferential legislation and non standard management. Finally, it draws a conclusion that how to improve the current tax preferential laws in our country and analyze a series of conditions which need to be established to realize the legal transformation of the policy, as well as the necessary measures to be set up, such as the main body of the legislative power of tax preferential treatment, and the improvement of the legislation. Level; perfect the budget law; formulate a series of laws for the balanced development of the region, support "the rise of the central region", "the great development of the west", and perfect the supervision mechanism of the tax preference in the law enforcement.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.22;F812.42

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