中国税收法定原则研究

发布时间：2018-08-17 11:36

【摘要】：上个世纪在中国大地上争论不休的“法治”与“人治”的讨论在将要进入新世纪的时候划上了句号,1999年我国宪法修正案在《中华人民共和国宪法》第5条新增加了一款规定：“中华人民共和国实行依法治国,建设社会主义法治国家”。依法治国正式以宪法的形式确立下来,中国从此走上了依法治国的道路。其后在党和国家的重要会议和文件中,不断重复和强调依法治国。近年来,更是将法治提到前所未有的高度。2012年11月,党的十八大提出全面推进依法治国,并提出法治是治国理政的基本方式。在这一历史背景之下,税收法定原则作为法治在税收领域的体现,也走上了中国的历史舞台。2013年11月,党的十八届三中全会通过了《中共中央关于全面深化改革若干重大问题的决定》,提出要“落实税收法定原则”。这是税收法定原则在我国中央文件中首次提出,并且强调要“落实”。2014年10月,党的十八届四中全会通过的《中共中央关于全面推进依法治国若干重大问题的决定》,明确提出“全面推进依法治国,总目标是建设中国特色社会主义法治体系,建设社会主义法治国家”。不久,第十二届全国人民代表大会第三次会议在2015年3月15日修订了《中华人民共和国立法法》,明确规定“税种的设立、税率的确定和税收征收管理等税收基本制度”只能制定法律,正式确立了税收法定原则。而且,中共中央在3月26日审议通过了《贯彻落实税收法定原则的实施意见》,给出了贯彻落实税收法定原则的“路线图”,明确提出落实税收法定原则的改革任务,将力争在2020年完成。落实税收法定原则是依法治国的需要。税收法定原则与英国宪政革命伴生,又伴随着法国大革命、美国独立战争等世界民主法治的革命史而发展,而对中国而言税收法定原则是舶来品。如何落实税收法定原则,是我国法治建设当前面临的一个重大课题。本论文从以下方面来研究税收法定原则这一课题。论文分为6章,包括以下主要内容：第1章是绪论,主要从以下几方面进行了阐述：研究背景、理论及现实意义,国内外文献综述,研究的主要内容,研究思路与方法,论文的创新与不足之处、进一步研究的展望与设想等。第2章是税收法定原则的历史源流。论文首先考察了税收法定原则的历史渊源,分别研究了税收法定原则在英国、美国、法国以及其他国家确立与发展的历史,提出税收法定原则在政治学和法学方面的思想渊源,是社会契约论、分权与制衡理论、人民主权理论；在经济学和财政学方面的思想渊源,是公共选择理论、委托代理理论、公共财政理论。第3章是税收法定原则的基本理论。本章主要从税收法定原则的内涵与界定、内容与要求、税收法定原则的本质、功能以及理念与价值追求等方面展开研究。税收法定原则是指征税必须以法律为依据,没有法律规定,国家不能征税,人民也不得被要求纳税。这里的法律必须是由立法机关制定的狭义的法律,而不是包括了行政法规、规章和地方性法规在内的广义的法律。税收法定原则的内容,包括税种法定、税收要素法定、程序法定。其中税收要素法定是税收法定原则的核心内容,它要求纳税人、征税对象、税目与计税依据、税率、税收优惠、税收征收管理等税收要素都必须由法律规定。论文在研究了税收法定原则的历史渊源与思想理论渊源的基础上,得出税收法定原则的本质乃是人民的同意。税收法定原则最基本的功能是限制国家征税权,保护人民财产权。税收法定原则的理念与价值追求则是民主、法治与人权。第4章是税收法定原则在中国的立法与现实。论文从思想理论上和立法上两方面介绍了税收法定原则在我国确立和发展的历程。我国《宪法》并没有确立税收法定原则,我国目前确立了税收法定原则的法律先后是《税收征管法》和《立法法》。在我国的现实中,税收法定原则面临着两大方面的问题：一是税收立法背离了税收法定原则。我国的实际情况是依“规”征收多,依“法”征收少。主要作为征税依据的是行政法规,而不是法律。我国税收立法权主要不是掌握在立法机关手中,而是在行政机关手中。二是行政机关在执行税法过程中背离了税收法定原则,包括随意转授权、越权改变课税要素、宏观调控与税制改革频频突破税收法定原则、随意扩大解释税法、按税收计划征税等诸多现实问题。最后,在我国落实税收法定原则有其现实必要性。第5章是在中国落实税收法定原则。我国要落实税收法定原则,主要是从立法、执法、司法和法治环境等方面来实现。在立法方面,人大要收回税收立法权。在执法方面,要制约政府的行政权力,包括完善转授权的规定、宏观调控要受税收法定原则的约束、税制改革要与法同行、严格行政机关的税法解释权、税收不再定任务等主要举措。在司法方面,要以税收法律为依据,禁止类推适用,实行疑税从无等。除了以上在立法、执法、司法等涉及公权力的体系范围内落实税收法定原则之外,还需要全社会和全体纳税人的努力和支持,需要有相应的配套制度、措施以及环境的构建,包括税收法定原则入宪、改变人大立法资源不足的现状、法治观念与环境的构建等。最后,税收法定原则作为西方的舶来品,在法律移植过程中必然存在着水土不服和本土化的问题。如何在中国的国情下真正落实税收法定原则,是税收法定原则确立之后面临的主要难题。从中国国情出发,首先,税收授权立法还需要继续保留,税收法定原则并没有禁止授权立法,只是要求授权要明确,禁止空白授权和一揽子授权等。其次,全国人大闭会期间,由全国人大常委会来行使税收立法权。再次,赋予国务院在特殊情况下调整税率和税收征收管理的权力。提出有下列情形之一的,国务院有权调整税率和税收征收管理的事项：紧急状态下；有利于纳税人的利益(例如减轻而不是加重纳税人负担)；其他法律规定的情形。第6章是税收法定原则的进一步发展。在我国,税收法定原则的未来,主要从以下几方面进一步完善和发展。首先,从两方面进一步完整税收法定原则的内涵。一方面是扩大我国《立法法》所赋予的税收法定的内涵。我国新修订的《立法法》只规定了税种、税率和税收征收管理要法定,而按照税收法定原则的内容和要求,纳税人、征税对象、税目和计税依据、税收优惠都是应该由“法”定的税收要素。另一方面是扩大税收法定的“法”的内涵,将地方性法规纳入“法”的范畴。地方税由地方地方税由地方性法规确定,符合税收法定原则的本质和精神。其次,税收法定原则发展的下一个阶段,是制约立法机关的权力。税收法定不仅要求由“法”来定税收,而且,该“法”还须是“良法”。最后,税收法定原则的最高阶段是财政法定。我们要从税收法定迈向财政收入法定,这实际是还历史之本来面目。然后从财政收入法定走向财政支出法定,最终实现财政法定。
[Abstract]:The controversial discussion on "rule of law" and "rule of man" in China in the last century drew to a close when it was about to enter the new century. In 1999, the amendment to the Constitution of the People's Republic of China added a new clause to Article 5 of the Constitution of the People's Republic of China: "The People's Republic of China runs the country according to law and builds a socialist country ruled by law." The rule of law has been formally established in the form of a constitution, and China has since embarked on the road of ruling the country according to law. Since then, in important meetings and documents of the Party and the state, China has repeatedly stressed the rule of law. Under this historical background, the principle of legality of taxation, as the embodiment of the rule of law in the field of taxation, has also stepped onto the historical stage of China. This is the first time that the principle of legally prescribed taxation has been put forward in the central document of our country, and it is emphasized that it should be implemented. Soon after, the Third Session of the Twelfth National People's Congress revised the Legislative Law of the People's Republic of China on March 15, 2015, clearly stipulating that "the establishment of taxes, the determination of tax rates and the administration of tax collection and other basic tax systems" can only be formulated by law and formally established. Moreover, the CPC Central Committee approved the Implementing Opinions on Implementing the Principles of Tax Statutory on March 26, gave a "roadmap" for implementing the Principles of Tax Statutory, and clearly put forward the task of implementing the Principles of Tax Statutory Reform, which will be accomplished by 2020. The principle of legality of taxation is accompanied by the constitutional revolution in Britain and the revolution of democracy and rule of law in the world such as the French Revolution and the American War of Independence. For China, the principle of legality of taxation is an exotic product. How to implement the principle of legality of taxation is an important issue facing the construction of the rule of law in China. This paper is divided into six chapters, including the following main contents: Chapter 1 is the introduction, mainly from the following aspects: research background, theoretical and practical significance, literature review at home and abroad, the main content of the study, research ideas and methods, innovation and shortcomings of the paper, further research prospects and Prospects Chapter 2 is the historical origin of the principle of legality of taxation. Firstly, the paper examines the historical origin of the principle of legality of taxation, studies the history of the establishment and development of the principle of legality of Taxation in Britain, the United States, France and other countries respectively, and puts forward that the ideological origin of the principle of legality of Taxation in politics and law is the theory of social contract. The theory of power and checks and balances, the theory of people's sovereignty, the theory of public choice, the theory of principal-agent and the theory of public finance are the ideological origins in economics and finance. Chapter 3 is the basic theory of the legal principle of taxation. The legal principle of taxation means that taxation must be based on law, without legal provisions, the state can not levy taxes, and the people can not be required to pay taxes. The content of the principle of legality of Taxation includes legality of taxation, legality of taxation elements and legality of procedure. Among them, legality of taxation elements is the core content of the principle of legality of taxation. It requires taxpayers, objects of taxation, taxation items and basis of taxation, tax rate, tax preferences, tax collection and management and other tax elements to be stipulated by law. On the basis of investigating the historical origin and ideological and theoretical origin of the principle of legality of taxation, it is concluded that the essence of the principle of legality of taxation is the consent of the people. Legislation and reality of the principle of legality in China.This paper introduces the course of the establishment and development of the principle of legality of Taxation in China from the ideological, theoretical and legislative aspects.The principle of legality of Taxation has not been established in the Constitution of China.The law of the principle of legality of Taxation has been established successively in China. In fact, the principle of legality of taxation is confronted with two problems: one is that the tax legislation deviates from the principle of legality of taxation. The actual situation of our country is that the tax is levied more according to "regulations" and less according to "laws". In the hands of the administrative organs, the administrative organs deviate from the legal principles of Taxation in the process of implementing the tax law, including transferring authorization at will, changing the elements of Taxation beyond their powers, breaking through the legal principles of Taxation frequently in macro-control and tax reform, expanding the interpretation of the tax law at will, and levying taxes according to the tax plan. Chapter 5 is to implement the principle of legality of Taxation in China. We should implement the principle of legality of Taxation in China, mainly from the aspects of legislation, law enforcement, judicial and legal environment. Macroeconomic regulation and control should be subject to the legal principle of taxation, tax reform should be in line with the law, strictly enforce the power of tax law interpretation of administrative organs, tax no longer set tasks and other major measures. In addition to the implementation of the principle of legality of taxation, it needs the efforts and support of the whole society and all taxpayers. It also needs the corresponding supporting systems, measures and the construction of the environment, including the introduction of the principle of legality of taxation into the Constitution, the change of the current situation of inadequate legislative resources of the NPC, the concept of the rule of law and the construction of the environment. How to implement the principle of legality of Taxation in China is the main problem after the establishment of the principle of legality of taxation. Second, the Standing Committee of the National People's Congress exercises the power of tax legislation during the closure of the National People's Congress. Thirdly, it gives the State Council the power to adjust tax rates and tax collection and administration under special circumstances. In one of the following cases, the State Council has the power to adjust taxes. Chapter 6 is the further development of the principle of legality of taxation. In China, the future of the principle of legality of Taxation will be further improved and developed mainly from the following aspects. We should further complete the connotation of the principle of legality of Taxation from two aspects. On the one hand, we should enlarge the connotation of the principle of legality of Taxation given by the Legislative Law. The newly revised Legislative Law only stipulates the types of taxation, and the tax rate and the collection and management of taxation should be legalized. On the other hand, it enlarges the connotation of the "law" of the statutory taxation and brings the local regulations into the scope of the "law". It restricts the power of the legislature. Tax legality requires not only the "law" to determine taxes, but also the "law" to be a "good law". Finally, the highest stage of the principle of tax legality is fiscal legality. Government expenditure is statutory and ultimately statutory.
【学位授予单位】：中国财政科学研究院
【学位级别】：博士
【学位授予年份】：2015
【分类号】：F812.42

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