论税收法定主义-经济法学专业论文.docx

郑州人学顾}：学位论文 郑州人学顾}：学位论文 论税收法定主义 第三部分分析了我国税收法定主义在税收立法和税收执法的实践中所存在的缺失 问题。包括立法中的立法级次低，立法结构不合理，立法权限缺乏严格界限，授权立法 泛滥等；税收执法中的执法行为不规范，易受各种利益左右，执法程序违法等；并进一 步从“重权力、轻权利”的历史文化背景、“重实体、轻程序”的法律观念、纳税人权 利保护意识淡薄和税收制度博弈机制的缺乏等方面深掘了造成税收法定主义在我国缺 失的种种原因。 第四部分针对我国税收法定主义存在的缺失问题，根据我国实际情况提出了确保我 国税收法定主义实现的思路和途径。包括：在宪法中确立税收法定主义；制定税收基本 法：建立合理的税收立法结构；规范授权立法；建立、完善税收执法监督制约机制，规 范税收执法行为；制定税收程序法：加强纳税人税收守法意识之培养等方面。 本文通过分析论证，期待最终能对我国税收法定主义的确立和完善提出可行性建 议，为我国税收法律的进一步发展略尽绵薄之力。 关键词：税收法定主义税收立法税收执法 II 郑州大学硕J：学位论文 郑州大学硕J：学位论文 论税收法定主义 ABSTRACT The doctrine oflegislative taxation,which is one ofthe origins ofmodem rule oflaw,is the demand of modern democratic constitutionalism to standardize and limit the state power as well蠲guarantee the civil property right．Looking back on the history ofthe England and the United States：‘the dvil approval’，‘‘no representative no tax”．we can find clearly that it’s of great significance to the establishment of the rule of law doctrine．No clear statement no taxation consists of the revenue law and tax code approved by parliament，the power of the government to collect taxes empowered by constitution，legal and definite essential factors of the tax as well勰the legal procedure．， The doctrine of legislative taxation is the fundamental demand of defining the obligations of government’s collecting taxes and civil paying taxes．The essence is to restrict the state power,that is to say,governments performing of collecting taxes must be in accordance with the law made by the representative of the National People’s Congress．It aims at guaranteeing civil property right and the sound development ofsociety and economy． Furthermore it stipulates definitely the important proceedings by law that personal property being transferred to the state voluntarily in a standardized way with predictability and stability． At present，the doctrine of legislative taxation,which has already been acknowledged in the academic circle，is embodied in the legi【slations all OVer the world．In 0111country, however,under