我国税收优惠的法律规制研究

发布时间：2019-04-13 12:17

【摘要】：税收优惠在本质上是对纳税人纳税义务的减免,是政府为了达到某些特定的政治或经济目标,对特定的纳税人给予不同方式的税收减免。税收优惠作为税式支出,实质是国家为了达到某些特定目标而对纳税人的税收负担进行减免,结果直接导致国家税收收入的减少。税收优惠本身就其面向的受众来看,是以给予部分人群以税收特权,以一定程度损害税收公平原则为代价。作为税法范围内的一个部分,税收优惠理应对其正当性、合理性与合法性提供切实有力的依据。在我国,税收优惠制度的演进以及税收优惠措施的实施离不开经济体制的变更以及税收制度的影响,经历了正式以及非正式制度的双重影响。我国税收优惠措施的演进同税收制度和经济制度的发展经历相同,都先后经历了计划经济、有计划的商品经济以及社会主义市场经济三个阶段。我国税收优惠的内容非常丰富,具体包括减免税、退税、优惠税率、设置起征点与免征额、延期纳税、纳税扣除、加速折旧、盈亏互抵、税收抵免、税收饶让等具体类型。我国新立法法第八条已明确规定税收法定原则,但是在具体的制度实践中,由于法治不健全,税收和财政权力的不到有效的制约,滥用税收优惠决定和执行权的情况还想当严重,不仅扰乱了市场秩序,造成公共财政资金的流失,也损害了社会公平。因此,应当通过贯彻税收法定原则,规范税收优惠立法,将税收优惠统一纳入国家财政预算,同时建立相关的考评机制,来完善税收优惠制度的法治化路径。
[Abstract]:In essence, tax preference is the relief of taxpayer's tax obligation. In order to achieve some specific political or economic goals, the government gives tax relief to specific taxpayers in different ways. As tax expenditure, the essence of tax preference is to reduce the tax burden of taxpayers in order to achieve some specific goals, and the result directly leads to the reduction of national tax revenue. Tax preference itself is to give some people tax privileges, at the expense of the principle of tax fairness to a certain extent. As a part of the scope of tax law, tax preference should provide a strong basis for its legitimacy, rationality and legitimacy. In China, the evolution of tax preferential system and the implementation of tax preferential measures can not be separated from the change of economic system and the impact of tax system, which has experienced both formal and informal systems. The evolution of tax preferential measures in China is the same as the development of tax system and economic system, all of which have experienced three stages: planned economy, planned commodity economy and socialist market economy. The content of tax preference in our country is very rich, including tax reduction, tax rebate, preferential tax rate, starting point and exemption, deferred tax payment, tax deduction, accelerated depreciation, profit and loss offset, tax credit, tax forgiveness and other specific types. Article 8 of the new legislation law of our country has clearly stipulated the legal principle of taxation, but in the concrete system practice, due to the imperfect rule of law and the lack of effective restrictions on tax and financial power, The abuse of tax preferential decision and enforcement power also wants to be serious, which not only disturbed the market order, caused the loss of public financial funds, but also damaged the social equity. Therefore, we should carry out the legal principle of taxation, standardize the legislation of tax preference, unify the tax preference into the national fiscal budget, and establish the relevant evaluation mechanism to perfect the rule of law path of the tax preference system.
【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.22

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