学位论文题名 关于依法治税问题的研究
论文作者     胡彦伟
作者单位     吉林大学
专    业     经济法
指导教师     郑成良
并列题名     A study of the issues concerning the administration of tax according to law
学位级别    303
中文文摘  
     法治是现代社会的基础，没有法治就没有秩序，也没有文明。当代中国正以法治作为各项事业的目标取向，将依法治国确定为治国方略。而依法治税是依法治国在税收领域的具体体现。税收法治是税收工作的基础，是现代税收管理的立足点和灵魂所在。但究竟什么是依法治税，其构成要素有哪些，依法治税的生成机理是什么，依法治税的理性预期与现实存在哪些差异，怎样实现依法治税等是需要深入认真思考和深入研究的问题。多年来，我国学术界对这些问题的认识与研究尚显“苍白”。笔者试图从理论和实践的结合上，对依法治税的几个问题进行探讨。一、依法治税的内涵及构成要素多年来，我国法律界和税收界的专家学者对依法治税的有关问题进行了较深层次的探讨，取得了明显成效。但也不可否认，在理论和实践上对依法治税的认识尚存在一定的偏差，归纳起来大体有三种类型：一是单一严管型；二是征纳双方型；三是相对拓展型。这些认识与理解都有所侧重，但均不够全面、准确、深刻。笔者认为，“依法治税”是与“依人治税”相对的理论、原则、制度和方法。它是指在依法治国的氛围中，以人们的法治理念为前提，以完备的税收立法为基础，严格执法为中心，强有力的司法作后盾，广泛有效的税收法律监督为保障，从而规范税收各方主体的行为，使税收活动制度化、法律化，达到为国聚财，发挥税收职能作用之目的的治税原则和方略。据此，依法治税的内涵，我认为主要包括：法治理念与税法的权威性。依法治税首先需要税收行为主体具有法治理念，对税法的信服和尊重，并以之为行动的准则。同时确定与维护税收法律、法规的权威，在税法面前人人平等，营造人人遵从税法的良好氛围；坚持税收法律主义。包括法律优位，征税主体和职权法定，征税程序法定，纳税遵从法定等内容；建立完整的税收司法保障体系和执法监督机制。依法治税在实践中得以全面准确地实施需要一些必要的因素，笔者认为其构成要素应包括税收制度、税收执法过程中所涉及的征纳主体、税收代理的中介机构、税收司法保障体系和代扣代缴的相关部门、地方政府的行政行为以及协税护税组织等。笔者将其划分为基础要素、主体要素和辅助要素。分为3个层次8个方面，它涵盖了税收活动管理全过程的各个环节，形成了一个由税收立法、执法、守法、司法、护法组成的严密而完整的体系。二、依法治税的生成机理依法治税的生成土壤是市场经济。市场经济发展对依法治税提出了根本要求。市场经济是利益经济，是主体地位平等、意志自由的经济，是竞争经济，是开放型经济。总之，市场经济本质上是法治经济，市场主体的活动，市场体系的维系，国家对市场的宏观调控，以公有制为主体，多种所有制经济共同发展的基本经济制度的巩固完善，按劳分配为主体的多种分配方式的有效运作，市场对资源配置基础性作用的发挥，都需要法律的规范、引导、制约和保障。在国际交往中，也需要按照国与国之间约定的规则和国际惯例办事。这些都是市场经济的内在要求，只有依法治国，才能符合建立社会主义市场经济体制的需要。同样，税收是市场经济下国家参与社会产品分配，进行宏观调控的重要手段。因此，市场经济要求强化税收，依法治国要求依法治税。税收征收管理的过程也就是贯彻执行税法的过程，依法治税是税收工作的立足点和灵魂所在，是依法治国的重要内容。离开了依法治税，不仅税收工作本身得不到保障，市场经济也不可能正常发展。依法治税的理论依据是税与法的关系。一切税收活动都必须通过法律形式来规范，税与法是相互依存、相互联系的。税收作为一种分配关系，是生产关系的一部分，属于经济基础范畴。法是体现统治阶级意志，由国家制定或认可，受国家强制力保证实施的行为规范的总称，法的本质是统治阶级意志的体现，属于上层建筑范畴。经济基础决定上层建筑，上层建筑又反作用于经济基础并服务于经济基础。税收既决定税法的内容又决定税法的性质和形式，但税法不是被动地从属于税收，而是能动地规定和影响税收。税收作为以国家为主体的分配方式，国家意志在税收分配中起主导作用。这种税与法的关系，决定了税收的一切活动都必须依法进行。因此，依法治税是税收工作的基本原则。依法治税的实践依据是税收工作的现实矛盾。税收工作的实质和最终落脚点是税务机关依照税法对税收进行征收管理，税收的职能也最终完成于税收的征管之中，因此征纳双方的矛盾与生俱来。表现在征收管理上就是偷逃税与反偷逃税、骗税与反骗税、避税与反避税、逃避管理与严格管理的矛盾。解决这些矛盾的根本途径只有依法治税。三、依法治税的理性预期与现实的差异性依法治税与税收行为主体的法治意识、立法、执法、司法、法律监督等密切相关，因此，依法治税的理性预期可以概括为：在法治理念的支配下，形成有法可依，有法必依，执法必严，违法必究的氛围，从而使一切税收活动实现制度化、法律化。但我国现实的税收法治存在着诸多差异，其主要表现是：税收行为主体的法治理念尚未形成。一是税务机关依法行政意识欠缺;二是纳税人税法遵从意识不足；税收立法权过度集中，且立法缺位，质量不高。税收立法权过度集中，激励性较差；我国当前的税收立法大量使用授权立法，极易导致税收法规之间，税收法规与其他法律、法规之间相互抵触，以及不衔接、不配套等问题；税收立法形式偏重于行政法规，层次较低，权威性差；税收法律体系不健全；税收执法不规范。突出表现是，执法不严；以权代法、以言代法；执法不公；越权、滥用权力，执法随意，案多判少；只重视实体法而忽视程序法；执法手段落后；司法保障不到位；税务代理不规范，法治约束不够。四、依法治税的实现途径依法治税要以依法治国为基本前提，在依法治国的大环境尚未完全形成的情况下，当前应着重围绕观念更新、制度创新、违规重罚等软、硬环境建设，尽快地推进依法治税。具体途径是：广泛树立一个观念：法大于权，法律面前人人平等；尽快实现一个转变：从“计划治税”、“任务治税”到依法治税；改革一种体制，完善一个体系：改革税收立法体制，完善税法体系；规范一种行为：规范执法，由“准执法”到执法公正；强化两个依法：依法代理和依法护税；建立一个机制：税收法律监督机制。
英文文摘 Law is the foundation of modern societies. Without law, there would be no order and thus no civilization. China is adopting the principle of ruling by law as her aim in the administration of various sectors and she has established it as her statecraft. Administration of tax according to law is the embodiment of this principle. Administration of tax according to law is the basis of the taxation work and it is also the footing and spirit of modern administration of taxation. However, what is meant by administration of tax according to law? What are its constituent elements? What is its formation mechanism? What discrepancies exist between the rationale and reality? How can administration of tax according to law be realized? These are some of the questions to be carefully studied. For many years, the Chinese academic circles have been quite weak in the understanding and studying of these questions. The author attempts to attack these questions from the perspective of theory and practice combined.I. The Connotations and Essential Elements of the Administration of Tax According to Law In recent years, experts and scholars of the legal circle and revenue circle have probed into problems concerning the administration of tax according to law and achievements have been made. However, it cannot be denied that derivations exist in the understanding of administration of tax according to law both in theory and practice. There are three dominating ideas: unilateral (strict administration), bilateral (administrators and taxpayers), and relatively expanded, each having its own emphasis yet none is comprehensive and accurate. The author holds that the concept of administration of tax according to law is a theory, principle, system and methodology opposite to the idea of administration of tax by man. It is a principle and strategy that promotes the climate of ruling the country according law, enhances the rationale of law in people, builds a comprehensive tax legislation, emphasizes strict enforcement of law, safeguards strong judicial measures as support and quarantees the function of watch-dog institutions; all leads to the standardization of behaviors of the subjects concerned and institutionalization and legalization of the taxation activities in order to achieve the objectives of state revenue and put the administration to full function.Certain factors are necessary to accurately implement the principle. The author believes that its constituent elements should include the taxation system, tax authorities and taxpayers, tax agencies, legal system of taxation, withholding organizations, administrative actions of the local governments and organizations assisting and protecting taxation. The author classifies the above elements into the basic elements, subject elements and auxiliary elements with three layers and eight aspects. They cover various links of the managerial process of taxation, forming an integral system with the tax legislation, enforcement of law, observation of law, judicature, and safeguarding of law as its components. II. The Formation Mechanism of Administration of Tax According to Law The soil for cultivating administration of tax according to law is market economy. The requirement of it stems from the development of the market economy. Market economy is an economy of interest and benefits, an economy of equality among subjects and an economy of their free will. It is an economy of competition and opening up. In a word, market economy is economy by law. The activities of the subjects, the maintenance of the market system, the macro regulation of the market by the state, the improvement of the basic economic system with public ownership as the main body and other various types of ownership as complements, the market being the main force in the distribution of resources, all this requires standardization of laws, guidance of laws, condition of laws and safeguard of laws. In international exchanges, the agreements made between countries and international practices are also to be followed. Only when the principle of ruling the country by law is observed could the requirement of establishing a socialist market economy be satisfied. Taxation is an important means that a state uses to intervene in the distribution of products and carry out macro adjustment and regulation. Therefore, the market economy demands taxation to be strengthened while to rule the country by law demands administration of tax according to law. The process of taxation is one that implements the enforcement of tax law. The footing and spirit of taxation lie in the administration of tax according to law. Without this, the success of the work of taxation cannot be guaranteed and consequently the development of the market economy will not be smooth.
索书号 3010654
主题词 依法治税税收立法
分类号 D922.22
论文答辩日期 20010410
论文页码总数 51P
论文页码总数 ref21
文献语种 zh
记录来源 吉林大学
记录流水号 DA200205000003

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