我国税收扣缴义务人制度研究

发布时间：2018-07-06 16:23

本文选题：税收 + 扣缴义务人　；参考：《湘潭大学》2017年硕士论文

【摘要】：在建设社会主义法治国家以及进一步深化税收体制改革的大环境下,国务院法制办于2015年初公布了《中华人民共和国税收征收管理法修订草案(征求意见稿)》公开征求意见,此举不仅体现出我国《税收征管法》的重要性以及社会公众参与度的加强,还体现出我国对于规范税收征收和缴纳行为,加强税收征收管理,保障国家税收收入,推进税收治理法治化的决心。税收扣缴义务人制度作为我国加强税源控制、简便税务征纳和保障国家税收的重要制度,有其存在的必然性和必要性。税收扣缴义务人指的是我国法律、行政法规规定的负有代扣代缴、代扣代收义务的单位及个人,其具有义务的法定性、双重性、有偿性以及与纳税人之间的关联性等特征。税收扣缴义务人制度一方面能有效防止税款流失,保证税款及时足额入库;另一方面还能有效降低税收征纳成本,体现税收效率原则。但从保护我国税收扣缴义务人利益的角度来看,我国税收扣缴义务人制度仍存在税收扣缴义务人立法结构不均衡、权利义务失衡、激励机制与惩罚机制失衡、法律地位尚未明确、主体范围尚不明晰、手续费规则以及责任机制方面亟需完善等问题。这些问题不利于提高我国税收扣缴义务人制度的整体效率,实现税收扣缴义务人制度的最终目的。因此,应当加强我国税收扣缴义务人制度的立法,在不断完善《税收征管法》、《个人所得税法》等现行立法的基础上,尽快出台《税收基本法》,明确我国税收扣缴义务人的法律地位、主体范围等基本问题,同时对税收扣缴义务人的权利义务责任进一步完善,保障我国税收扣缴义务人的合法利益,促进税款的有效征收。
[Abstract]:Under the environment of building a socialist country under the rule of law and further deepening the reform of the tax system, the State Council promulgated the revised draft of the tax collection and administration law of People's Republic of China (Draft for comments) in early 2015, which has not only reflected the importance of the tax collection and management law of China and the public participation of the public. It also reflects our determination to regulate tax collection and payment, strengthen tax collection and management, safeguard national tax revenue, and promote the rule of law of tax administration. The tax withholding agent system is an important system for strengthening tax source control, simple tax collection and national tax protection, and the inevitability of its existence. Tax withholding obligor refers to the legal, legal, duality, compensation and the relationship with the taxpayers. The tax withholding agent system can effectively prevent the loss of taxes and guarantee tax on the one hand. On the other hand, it can effectively reduce the cost of tax collection and reflect the principle of tax efficiency. However, from the perspective of protecting the interests of tax withholding agents in our country, there is still an imbalance in the legislative structure of tax withholding obligor in our tax withholding agent system, the imbalance of the rights and interests and obligations, the imbalance between the incentive mechanism and the punishment mechanism. The legal status is not clear, the scope of the main body is not clear, the rules of the formalities and the responsibility mechanism need to be perfected. These problems are not conducive to the improvement of the overall efficiency of the tax withholding agent system in China and the ultimate goal of the tax withholding system. Therefore, the legislation of the tax withholding agent system in China should be strengthened. On the basis of the current legislation, such as the tax collection and administration law, and the individual income tax law, the basic law of tax is introduced as soon as possible, the legal status of the tax withholding agent in China, the scope of the subject and other basic issues, the rights and obligations of the tax withholding agents are further improved, and the legal benefits of the tax withholding agents in our country are guaranteed. To promote the effective collection of tax.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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