以房地产税收为例论我国税收授权立法的完善

发布时间：2018-03-09 21:12

本文选题：房地产税收　切入点：税收法定主义　出处：《湘潭大学》2014年硕士论文　论文类型：学位论文

【摘要】：税收是一国经济得以良好运行的血液，而税法就成为了输送这些血液的血管，起着对税收行为进行规范调节的作用，税法规制效果关系着国民财产权的保护及国家经济政策的颁布。从宪法角度看，收税行为实质上是对公民财产权的一种侵犯行为，而税法成为了这种不法行为保驾护航的工具。因此，为实现对公民权利的保护必须要遵循严格程序制定税法。当前，税收授权立法由来已久并且得到各界的肯定。在我国，税收授权立法起步较晚，但是其存在弥补了最高立法机关立法的不足，提高了立法效率，高效的调节税收与经济发展的矛盾。但是，税收授权立法在高效承担立法任务的现象下隐藏了更多的问题。行政机关既是“球员”又是“裁判员”使得税收授权立法中行政机关唯利是图，严重侵害到纳税人的合法权益，以至于行政机关与纳税人关系紧张。因此，对税收授权立法中存在的这些问题的解决成为了我国立法完善的必走之路。因土地出让金在各地政府的财政收入中占有很高的比例，使得房地产市场的繁荣与地区经济的繁荣紧紧相连。地区的差异，使得地区行政机关经立法机关授权获取了立法权，房地产税收授权立法多因法律不成熟或某些特殊情况产生，具有应急性的特征，因此天然就具有不稳定性。本文通过目前授权立法问题存在的典型-房地产领域，了解房地产市场的特殊性，研究了房地产税收授权立法的现状，，分析产生这些问题的原因，论述了采取多种对策旨在解决目前我国税收授权立法存在的问题，同时对税收授权立法改善问题进行了深入研究。本文首先阐述了税收授权立法的概念及现状，通过梳理税收授权立法概念，阐述了税收授权立法的必要性及现状，能够清晰地了解税收授权立法的重要性及可能会产生的问题，对房地产税收授权立法的现状的分析为税收授权立法的存在合理性提供实践依据。其次，透过我国目前房地产税收授权立法现象分析税收授权立法的问题。房地产市场具有市场一般的多变性又具有不同于一般市场的灵活性，因此，房地产税收授权立法更加突出的反映出我国税收授权立法存在的问题。最后要解决这些问题，首先要从宪法层面确定房地产税收的立法，确立税收法定主义原则，以税收法律主义为中心，将税收授权行为规制、税收授权立法程序的控制和有效监督作为研究重点，对我国税收授权立法制度加以完善。
[Abstract]:Taxation is the blood of a country's economy to function well, and the tax law becomes a blood vessel for the transport of such blood, which plays a role in regulating the tax revenue behavior. The regulation effect of tax law is related to the protection of national property rights and the promulgation of national economic policy. The tax law has become a vehicle for the escort of this illegal act. Therefore, in order to realize the protection of civil rights, we must follow strict procedures to formulate the tax law. At present, the tax authorization legislation has a long history and has been affirmed by all sectors of society. In our country, The legislation of tax authorization started late, but its existence made up for the deficiency of the legislation of the highest legislature, improved the efficiency of legislation, and adjusted the contradiction between tax revenue and economic development efficiently. Tax authorization legislation hides more problems under the phenomenon of efficiently undertaking legislative tasks. Administrative organs are both "players" and "referees", which make the administrative organs in tax authorization legislation seek for profit, thus seriously encroaching on the legitimate rights and interests of taxpayers. As a result, the relationship between administrative organs and taxpayers is tense. Therefore, the solution of these problems in the legislation of tax authorization has become the necessary way to perfect the legislation of our country. Because land transfer funds account for a high proportion of the local governments' financial revenue, the prosperity of the real estate market is closely linked to the prosperity of the regional economy. Regional differences have enabled the regional executive organs to obtain legislative power under the authority of the legislature. The legislation of real estate tax authorization usually comes into being because the law is immature or some special circumstances, so it has the character of emergency, so it is unstable naturally. Understand the particularity of the real estate market, study the current situation of the real estate tax authorization legislation, analyze the causes of these problems, and discuss the adoption of various countermeasures aimed at solving the problems existing in the current tax authorization legislation of our country. At the same time, the paper makes a deep research on the improvement of tax authorization legislation. Firstly, this paper expounds the concept and current situation of tax authorization legislation, and expounds the necessity and present situation of tax authorization legislation through combing the concept of tax authorization legislation. Can clearly understand the importance of tax authorization legislation and possible problems, the analysis of the current situation of real estate tax authorization legislation provides a practical basis for the existence of tax authorization legislation rationality. This paper analyzes the problems of tax authorization legislation through the phenomenon of real estate tax authorization legislation in our country. The real estate market has the general variability of the market and the flexibility that is different from the general market. The legislation of real estate tax authorization reflects the problems existing in the legislation of tax authorization in our country. Finally, to solve these problems, we must first determine the legislation of real estate tax from the constitutional level, and establish the principle of tax legalism. Taking tax legalism as the center, the research focuses on the regulation of tax authorization behavior, the control and effective supervision of tax authorization legislative procedure, and the perfection of China's tax authorization legislative system.
【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

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