我国个体工商户制度改革研究

发布时间：2018-12-15 09:44

【摘要】：个体工商户是我国市场经济的重要组成部分,是社会公众遵循市场经济规律,投资于社会生活最为紧密领域的草根经济,在不同的历史时期对国家的经济和社会发展皆发挥着重要作用。但是,作为我国最富有中国特色的个体工商户制度,却存在许多与经济发展不相适应的问题。而这些问题在法学界也没有得到应有的重视。作者认为,个体工商户自产生以来,为缓解就业压力、方便市民生活、增加国家税收等方面都做出了重要贡献,根据我国人口多、底子薄、贫富差距和地区发展差距仍然较大的特殊国情,个体工商户仍具有存在的必要和价值。因而,以改革和完善我国个体工商户制度作为研究主题仍有价值和意义。本文以现行个体工商户制度为研究对象,从五个方面展开论述。首先,对我国个体工商户的概念、特点、产生过程、发展状况以及个体工商户制度的建立过程和立法发展进行归纳和总结,目的是为了对所研究的对象有一个总体的了解和把握;其次,介绍了理论界存在的主张废除个体工商户制度和主张保留个体工商户制度的两种观点。作者对这两种观点对比分析后认为应该继续保留个体工商户制度,个体工商户制度仍有其存在的价值和必要性;第三、探析了我国个体工商户制度存在的主要问题。因为只有将个体工商户制度所存在的问题分析透彻,个体工商户制度的改革才能朝着正确的方向进行。作者认为当前我国个体工商户制度存在的主要问题包括:个体工商户和个人独资企业的界限模糊、个体工商户的民事法律地位不明确、个体工商户的组成形式不科学和个体工商户制度的商事登记要求不合理等;第四、借鉴了德国、日本、法国等国家的相关立法条例;第五、从立法角度对改革和完善个体工商户制度提出了建议。
[Abstract]:Individual industrial and commercial households are an important part of the market economy in our country. They are the grassroots economy in which the public follows the laws of market economy and invests in the closest areas of social life. In different historical periods, it plays an important role in the country's economic and social development. However, as China's richest individual industrial and commercial system with Chinese characteristics, there are many problems that are incompatible with economic development. However, these problems have not been given due attention in the field of law. The author believes that since the emergence of individual industrial and commercial households, they have made important contributions to alleviating the pressure of employment, facilitating the livelihood of citizens, increasing state taxes, etc., according to the large population and weak foundation of our country. The gap between the rich and the poor and the regional development gap is still large, the individual industrial and commercial households still have the necessity and value. Therefore, it is of value and significance to reform and perfect the system of individual industry and commerce in our country. This article takes the current individual industrial and commercial household system as the research object, from five aspects starts to discuss. First of all, the concept, characteristics, production process, development status, establishment process and legislative development of individual industrial and commercial households in China are summarized and summarized. The purpose is to have a general understanding and grasp of the object studied; Secondly, the author introduces the two viewpoints of the theory circle, that is, abolishing the system of individual industry and commerce and maintaining the system of individual industry and commerce. The author thinks that the system of individual industry and commerce should continue to be retained, and the system of individual industry and commerce still has its value and necessity. Thirdly, it analyzes the main problems existing in the system of individual industry and commerce in our country. Only by thoroughly analyzing the problems existing in the system of individual industry and commerce, the reform of the system of individual industry and commerce can be carried out in the right direction. The author thinks that the main problems existing in the current system of individual industrial and commercial households in China include: the boundaries of individual industrial and commercial households and sole proprietorship enterprises are blurred, and the civil legal status of individual industrial and commercial households is not clear. The composition of individual industrial and commercial households is unscientific and the commercial registration requirements of individual industrial and commercial households are unreasonable. Fourthly, it draws lessons from the relevant legislation and regulations of Germany, Japan, France and so on; fifthly, it puts forward some suggestions to reform and perfect the system of individual industry and commerce from the angle of legislation.
【学位授予单位】：中共广东省委党校
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F203.9

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