论我国税收法治化建设
发布时间：2019-01-21 14:12
【摘要】： 在市场经济条件下,税收问题涉及经济、政治、社会、法律等各个方面,税收关系直接影响公共利益和纳税人利益,在国家和国民关系中占据重要的地位。近年来,国家大力推行依法行政工作,体现在税收领域即要大力推行税收法治。但由于我国的税收行政工作长期存在“重权力轻权利”、“重管理轻服务”的突出问题,使得国家权力、公共利益和纳税人合法权益之间的关系严重失衡,从而严重制约了社会主义税收法治化的发展进程。本文从税收法治的概念分析入手,梳理了税收法治建设的过程和意义,并以税收法治的基本原则为线索,在分析我国税收法治建设基本状况及主要问题的基础上,探寻我国税收法治建设的完善趋势。 论文在结构上分为四个部分。 第一部分阐述税收法治理论和税收法治原则,介绍了税收、法治的概念,依照拉兹关于法治的论述,结合税收的具体特征,界定了税收法治的概念,明确法治建设的核心要义是政府接受法律的治理,确立本文的立论基础,并以拉兹的法治原则为参照,提炼出税收法治的四项基本原则,即税收法定原则、税法稳定原则、程序正当原则、司法保障原则。 第二部分论述税收法治化的过程以及当下各国税收法治建设的基本情况,从税收立法、税收执法、税收救济途径和纳税遵从意识等方面对税收法治化建设的发展过程进行了分析,并从约束国家权力、保障纳税人合法权益、促进公平正义的角度综述了进行税收法治化建设的意义。 第三部分分析我国税收法治建设的基本状况及我国税收法治建设存在的问题。对改革开放以来我国税收法治的发展状况进行了分析,并从立法、执法、救济以及守法意识四个方面,对我国目前税收法治建设的情况加以介绍,指出目前税收法治框架需要尽快建立的迫切性和必要性,对当前存在的上述四个方面的问题进行了综合剖析。 第四部分提出改进我国税收法治现状的建议。从立法、执法、救济以及守法意识四个方面加以分析阐述,探讨如何健全我国税收法律体系、规范税收执法行为、创建税收执法合理规范,以解决我国当前倍受关注的税收征管权力滥用、权力寻租问题,希冀构建良好和谐的税收征纳关系。
[Abstract]:Under the condition of market economy, the tax problem involves the economic, political, social, legal and other aspects. The tax relationship directly affects the public interest and the taxpayer's interest, and plays an important role in the relationship between the state and the people. In recent years, the state vigorously promotes the work of administration by law, which is embodied in the field of taxation. However, due to the long-standing problems of "attaching importance to power over power" and "attaching importance to management and service" in China's tax administration, the relationship between state power, public interest and the legitimate rights and interests of taxpayers is seriously out of balance. Thus seriously restricted the development process of socialist taxation legalization. This article starts with the concept analysis of tax rule of law, combs the process and significance of tax rule of law construction, and takes the basic principle of tax rule of law as the clue, on the basis of analyzing the basic condition and main problems of tax rule of law construction in our country. Explore the perfect trend of tax rule of law construction in our country. The structure of the thesis is divided into four parts. The first part expounds the theory of tax rule of law and the principle of tax rule of law, introduces the concept of taxation and the rule of law, defines the concept of tax rule by law according to Raz's exposition on the rule of law, combined with the specific characteristics of taxation. The core of the construction of the rule of law is that the government accepts the governance of the law, establishes the theoretical basis of this article, and extracts the four basic principles of the rule of law of taxation, namely, the principle of tax law, the principle of tax law stability, and the reference of Raz's principle of rule by law. The principle of due process and judicial protection. The second part discusses the process of tax legalization and the basic situation of tax rule of law construction in various countries, from the tax legislation, tax enforcement, This paper analyzes the development process of tax legalization construction from the aspects of tax relief approach and tax compliance consciousness, and protects the legitimate rights and interests of taxpayers by restricting the state power. From the angle of promoting fairness and justice, the significance of tax legalization construction is summarized. The third part analyzes the basic situation of the construction of tax rule of law in our country and the problems existing in the construction of tax rule of law in our country. This paper analyzes the development of tax rule by law in China since the reform and opening up, and introduces the construction of tax rule by law in our country from four aspects: legislation, law enforcement, relief and law-abiding consciousness. This paper points out the urgency and necessity of establishing the framework of tax rule by law as soon as possible, and makes a comprehensive analysis of the problems in the above four aspects. The fourth part puts forward some suggestions to improve the present situation of tax rule of law in our country. From the four aspects of legislation, law enforcement, relief and law-abiding consciousness, this paper discusses how to perfect our tax law system, standardize tax enforcement behavior, and establish reasonable norms for tax enforcement. In order to solve the problem of the abuse of tax collection and management power and the power of rent-seeking, we hope to build a good and harmonious relationship of tax collection and collection.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22
本文编号：2412731
[Abstract]:Under the condition of market economy, the tax problem involves the economic, political, social, legal and other aspects. The tax relationship directly affects the public interest and the taxpayer's interest, and plays an important role in the relationship between the state and the people. In recent years, the state vigorously promotes the work of administration by law, which is embodied in the field of taxation. However, due to the long-standing problems of "attaching importance to power over power" and "attaching importance to management and service" in China's tax administration, the relationship between state power, public interest and the legitimate rights and interests of taxpayers is seriously out of balance. Thus seriously restricted the development process of socialist taxation legalization. This article starts with the concept analysis of tax rule of law, combs the process and significance of tax rule of law construction, and takes the basic principle of tax rule of law as the clue, on the basis of analyzing the basic condition and main problems of tax rule of law construction in our country. Explore the perfect trend of tax rule of law construction in our country. The structure of the thesis is divided into four parts. The first part expounds the theory of tax rule of law and the principle of tax rule of law, introduces the concept of taxation and the rule of law, defines the concept of tax rule by law according to Raz's exposition on the rule of law, combined with the specific characteristics of taxation. The core of the construction of the rule of law is that the government accepts the governance of the law, establishes the theoretical basis of this article, and extracts the four basic principles of the rule of law of taxation, namely, the principle of tax law, the principle of tax law stability, and the reference of Raz's principle of rule by law. The principle of due process and judicial protection. The second part discusses the process of tax legalization and the basic situation of tax rule of law construction in various countries, from the tax legislation, tax enforcement, This paper analyzes the development process of tax legalization construction from the aspects of tax relief approach and tax compliance consciousness, and protects the legitimate rights and interests of taxpayers by restricting the state power. From the angle of promoting fairness and justice, the significance of tax legalization construction is summarized. The third part analyzes the basic situation of the construction of tax rule of law in our country and the problems existing in the construction of tax rule of law in our country. This paper analyzes the development of tax rule by law in China since the reform and opening up, and introduces the construction of tax rule by law in our country from four aspects: legislation, law enforcement, relief and law-abiding consciousness. This paper points out the urgency and necessity of establishing the framework of tax rule by law as soon as possible, and makes a comprehensive analysis of the problems in the above four aspects. The fourth part puts forward some suggestions to improve the present situation of tax rule of law in our country. From the four aspects of legislation, law enforcement, relief and law-abiding consciousness, this paper discusses how to perfect our tax law system, standardize tax enforcement behavior, and establish reasonable norms for tax enforcement. In order to solve the problem of the abuse of tax collection and management power and the power of rent-seeking, we hope to build a good and harmonious relationship of tax collection and collection.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22
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