我国税收立法权纵向划分研究

发布时间：2018-03-26 03:31

本文选题：税收立法权　切入点：中央与地方　出处：《浙江工商大学》2015年硕士论文

【摘要】：分税制改革实行20年来,对理顺中央和地方财政分配关系、加强中央宏观调控能力发挥了积极作用,但是随着中国政治经济的现实变化,这一制度中税权高度集中于中央的弊端也日益显现出来,面对这一现状,十八届三中全会提出“完善地方税体系,建立现代财政制度,发挥中央和地方两个积极性”的财税体制改革要求,并于2014年6月30日审议通过《深化财税体制改革总体方案》,提出“深化税制改革、推进依法治税、进一步理顺中央和地方收入划分”等目标,由此开启了我国新一轮财税体制改革进程。在新一轮财税体制改革中,完善地方税体系、深化分税制改革、依法治税和建立现代财政制度等众目标的实现都离不开对税收立法权在中央和地方间进行合理合法的划分。而税收立法权的划分是税权划分的核心,是深化分税制改革的重要内容,是进一步理顺中央和地方收入划分的充分条件,是完善地方税体系的必要条件,是依法治税的要求,更是建立我国现代财政制度的重要保证。但是长期以来我国税收立法权纵向划分过度集中于中央,地方拥有实质性的税收立法权十分有限,基于此,本文在分析和借鉴已有的理论研究基础上,分析我国存在着的税收立法权纵向划分不合理的问题以及其成因,比较其他国家采取的税收立法权纵向划分模式并吸取其可借鉴的经验,结合我国实际国情提出完善税收立法权纵向划分的具体构想,包括确立划分原则、完善划分法律依据、采取科学的具体划分方法以及划分的具体范围等,其中具体划分构想是本文的一个重点。本文第一部分首先对立法权及其划分的一般原理进行了分析,对立法权的相关概念、特征和立法权划分的理论的探讨是为进一步探讨税收立法权及其划分相关问题提供理论支持；接着对税收立法权的内涵进行了界定,对税收立法权的特征进行了归纳；再探讨税收立法权划分的原理,分析影响税收立法权纵向划分的因素以及介绍国际上采取的税收立法权纵向划分的一般模式。本文第二部分首先对我国税收立法权纵向划分现状进行了阐述,包括我国已有的划分法律依据及中央和地方具体享有哪些税收立法权的法律规定；再分析我国税收立法权纵向划分存在的问题及造成问题的原因；由于我国税收立法权纵向划分存在的主要问题是地方很少甚至没有实质性的税收立法权,故着重分析要赋予我国地方税收立法权的必要性与可行性。本文第三部分为第四部分即我国税收立法权应如何划分提供国外借鉴经验。本部分选取了税收立法权纵向划分典型模式的四个国家：美国、日本、德国、法国,对这四个国家的划分模式进行详细比较借鉴,总结出对我国在税收立法权纵向划分时的具体启示。本文第四部分作为全文重点,在前三部分的探讨基础上,提出了完善我国税收立法权纵向划分的构想,包括对在划分时应遵循的原则的确立；对完善现行税收立法权划分的法律依据提出了建议,例如税收立法权纵向划分规定可以入宪,修改《立法法》以确立地方税收立法权,出台《税收通则法》具体规定税收立法权纵向划分相关事项等；对税收立法权具体应如何进行纵向划分提出了具体的构想,包括具体划分方法、具体范围,并对划分到哪个地方层级以及如何监督该层级立法主体进行探讨。
[Abstract]:The tax reform implemented 20 years, to rationalize the central and local fiscal relations, plays a positive role in strengthening the central macro-control ability, but with the change of political and economic reality Chinese, abuse of tax right in this system is highly concentrated in the central are increasingly apparent, in the face of this situation, put forward to perfect the local tax in the third Plenary Session of the 18th CPC Central Committee system, the establishment of a modern financial system, play the requirements of tax reform of two central and local initiative ", and in June 30, 2014 passed the deepening of the overall tax reform plan", put forward "deepening the reform of the tax system, promote tax according to law, further rationalize central and local income division", which opened a new one in China round of tax reform process.
In the new round of tax reform, improve the local tax system, deepen the reform of the tax system, the tax law and the establishment of a modern financial system of the goal that I cannot do without the tax legislative power is legitimate in the division between the central and local. The division of tax legislative power is the core of the allocation of tax power is the important content of deepening the reform of the tax system, is a sufficient condition to further rationalize central and local income division, is a necessary condition to improve the local tax system, the tax law is a requirement, it is an important guarantee for the establishment of China's modern financial system.
But for a long time in our country the vertical division of tax legislative power is too focused on the central and local have substantial tax legislative power is very limited, based on this, this article in the analysis and reference of the existing theoretical research based on the analysis of our country exists the vertical division of tax legislative power. The problems and their causes of the tax legislative power longitudinal comparison of division mode adopted by other countries and learn from its experience, combined with China's actual conditions and put forward some ideas to perfect the vertical division of tax legislative power, including the establishment of division principle, perfect division of the legal basis, take concrete scientific delineation and demarcation of specific scope, the specific division idea is a focus of this paper.
The first part of this general principle first legislative power and its classification are analyzed, the related concept of legislative power, and to explore the characteristics of the division of the legislative power of the theory is to further explore the related issues and the division of tax legislative power to provide theoretical support; then the connotation of tax legislation defines the characteristics of the tax legislative power of the principle of induction; the division of the legislative power of tax, the general model analysis of factors influencing the vertical division of tax legislative power and introduces the adopted vertical division of tax legislative power.
The second part of the vertical division of the legislative power of tax in China are described, including the legal provisions of China's current legal basis and the division of the central and local specific enjoy what legislative power of tax; then analysis the vertical division of the legislative power of tax in China Problems and make the cause of the problem; the main problems of tax legislative power in China there is a vertical division of place with little or no substantive right of tax legislation, the paper analysis the necessity and feasibility to give the local tax legislative power in China.
The third part is the fourth part of the tax legislative power in China should be how to divide the foreign experience. This part selected the vertical division of tax legislative power in four countries: the United States, the typical mode of Japan, Germany, France, dividing the four countries conducted a detailed comparison, summed up the specific Enlightenment in our country in the vertical division of tax legislative power.
In the fourth part, as the focus of this article, on the basis of the three parts, put forward the idea of perfecting our country's taxation legislative vertical division, including the establishment of the principles that should be followed in the division; puts forward the suggestions for improving the current division of the legislative power of tax laws, such as the vertical division of tax legislative power shall be in amending the constitution, legislation law to establish the legislative authority of Local Taxation, the introduction of "tax law > specific provisions of the vertical division of tax legislative power and other related matters; the tax legislative power should be concrete and puts forward concrete suggestions on how to conduct longitudinal division, including specific classification, specific scope, and the partition to which the local level and how to the level of supervision of the legislative body is discussed.

【学位授予单位】：浙江工商大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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