【作者】 申鹏；

【导师】 解学智；

【作者基本信息】 财政部财政科学研究所 ， 财政学， 2014， 博士

【摘要】 论文研究了我国税收基本法的立法问题,从税的概念与性质出发,分析了税收法治的现状与意义,从税收基本法的理论探讨与现实国情的对比分析入手,通过对国外成功经验的比较研究,研究我国税收基本法立法存在的阻碍,并提出当前的现实选择。作者认为,尽管制定税收基本法十分必要,但基于我国的国情,很难在短时期内制定出一部完备的税收基本法。税收基本法从出台到完善必然需要较长的历史过程。制定税收基本法,首先要在理论上明确税的产生及其发展演进的脉络,进而提出我国当前为什么要推进税收法治,税收法治之于我国建设现代国家制度的重要作用,在此基础上分析我国当前税收法治的现状和存在问题以及产生这些问题的原因,并对症下药。那么,导致我国税收法治滞后的原因是什么?这既是要解决的问题,也是税收基本法能否出台的社会经济基础,是论文分析首先要分析的问题,论文第二部分着重理论层面分析分析税的产生、税与国家的关系、税的本质以及税收法治的作用,并重点分析了我国税收法治的现状和问题；第三部分从税收基本法的理论分析入手,研究提出了税收基本法的重要意义,以及税收基本法的必要性,对我国税收基本法应当规范和界定哪些内容作出了梳理,提出了税收基本法应当包括的主要内容。在法治比较健全的国家,税收基本法多数都有较为成熟的法律规范,各国的成功经验可为我国立法提供必要的参考,因此,比较借鉴国外的经验是我国税收基本法立法应当的选择,第四部分论文分析了西方发达国家税收法治产生的历史、文化和政治根源,并对部分国家税收基本法作了比较研究。在分析完现实的问题和对国际经验进行比较研究后,论文认为：从微观上看,税收法治落后的原因有法律制度不健全、税收执法不规范、税收司法建设落后等原因,但是从宏观上看,这些问题的产生有着深刻的政治、历史和文化根源。为此,本论文第五部分主要从几个层面探讨了制定税收基本法面临的难点,税收基本法难以出台的根本原因是我国国家治理体系和治理能力的低下,具体而言：一是社会主义法治国家建设问题。我国究竟要建立什么样的法治国家,与西方法治国家相比而言,有什么区别,是首先要回答的问题。无庸置疑,不同的历史文化必然催生不同的法治国家模式,目前我国的法治模式并未形成,有待随着经济社会的发展,不断地演进发展。税收基本法作为法治建设的一部分,必然要受到法治水平的影响。二是中央与地方关系问题。处理好中央与地方的关系,划分双方的税权是焦点所在。但目前中央与地方关系并没有形成规范的、稳定的制度,中央与地方之间的税权划分显然是混乱的,特别是税收征收权十分混乱,许多地方存在着准税收性质的政府性收入,国家的税权并没有实现统一和规范。这有很多原因,如事权不清晰等。税收基本法相关内容的规定,应当建立在规范的中央和地方关系之上,当前我国并不具备这样的条件。三是税权问题。税权是什么,税权与宪政是什么关系,如何处理公民在税收上的权利和义务,如何实现税收立法的民主公开。这些问题是当前税收问题的焦点,也是税收基本法立法中必须要界定和规范的问题,但目前这些问题在理论上并未得到清晰的阐释,实践上更缺乏成熟的经验。当然也会影响到税收基本法的出台。四是目前对税收本质和职能作用的认识。税收的本质和职能作用是税收基本法制定时的灵魂,也是立法理念、税收原则等的基石。但当前对社会主义税收与资本主义税收的区别,社会主义条件下税收有哪些特殊的职能作用等并没有科学的认知,这些问题解决不了,税收基本法即使出台,发挥的作用也会大打折扣。论文最后两部分,提出了我国税收基本法立法的路径选择,并设想了初步的框架与内容。本论文的创新之处,在于注重把税收基本法的立法与历史文化、法律传统、社会制度等有机结合起来。一方面,把税收基本法的制定放在我国法治建设的大背景下,力图说明税收基本法的推出,是我国完善社会主义法治,实现执政方式转变的重要路径；另一方面,把税收基本法的立法放在我国实现现代化,建设现代文明国家的历史潮流中,从历史的、发展的角度来研究税收基本法的立法问题。作者认为,税收基本法的出台必然会伴随着我国现代化的进程的推进逐步得以实现,但当前制定税收基本法不可以面面俱到,只能根据实际情况作出取舍,首先要针对我国目前税收征收管理的实际需要,对一些税收程序性内容和具体的征管实际问题作出明确界定,这样不仅有利于税收法治的逐步实现,也可解决当前税收工作面临的实际困难。更多还原

【Abstract】 This paper explores the issue of fundamental tax law legislation in China, starts from the concept and nature of the tax, analyses the present situation and the significance of the tax law, explores the practical circumstances, contrasts analysis of fundamental tax law through the comparative study on the successful experience abroad, studies existing obstacle in our country’s legislation of fundamental tax law, and attempts to put forward the path choice. The author thinks, although the legislation of fundamental tax law is very necessary, it is difficult to formulate fundamental tax law in a short period based on China’s national conditions. The fundamental tax law issued shall take a long historical process.In order to develop a scientific and reasonable fundamental tax law, firstly, it is necessary to know the evolution of the emergence and development about tax in theory, and point out the current reason that promotes the tax law and the important role to the construction of our country modern state system. On the basis of analyzing the current situation and existing problems of the rule of law in tax in our country as well as the causes of these problems, paper suits the remedy to the case. So, what is the cause of tax law in our country lags behind? This is the problem to be solved, as well as the social foundation of fundamental tax law must face. Paper in the second part focuses on theoretical analysis of tax generation, the relationship between tax and country, the essence of tax and tax law, and analyzes our country present situation and problems of the tax law; From the theoretical analysis of fundamental tax law, the third part studies and puts forward the significance of fundamental tax law, as well as the necessity of tax law, and puts forward the main content of fundamental tax law which should include. In more perfect country under the rule of law, tax law most have relatively mature legal norms, the successful experience of countries can provide the necessary reference for legislation in our country. Therefore, learning from foreign experience should be the choice of fundamental tax law in our country tax legislation. The fourth part of the thesis analyzes the historical, cultural and political factors which cause tax law in the western developed countries, and makes a comparative study. On the analysis of the realistic problems and on a comparison of international experience, author thinks that:from the microscopic point of view, the reasons of resulting in the low level of tax law includes that the legal system is not perfect, the tax law enforcement is not standardized, tax judicial construction is backward, but from a macro point of view, these problems have a profound political, historical and cultural roots. Therefore, this paper focuses on four aspects of fundamental tax law issued:One is the construction of socialist legal state. Our country is to build what kind of country under the rule of law. The difference compared with western countries under the rule of law is the first question to answer. Admit of no doubt, different historical and cultural brings different countries model under the rule of law. Obviously our country still has not formed model law, actually with the development of economy and society, constantly is evolving. The fundamental tax law, as a part of the construction of rule of law, is clearly affected by this factor. Two is the tax power. What is the tax power, how to understand the relation between tax power and constitution, how to deal with the rights and obligations of the citizens in the tax, how to realize the public democratic tax legislation. These problems are clearly the focus of tax, and tax law must be defined and standardized these problems, but at present these problems in theory have not been clearly explained. Three is the relationship between central and local governments. Handle the relationship between the central and local governments, the division of the tax power is the focus. But China’s tax right is obviously confused, especially the taxing power is very chaotic, there existed over many tax or quasi-governmental nature of the income tax, national tax authority does not achieve the unification and standardization. There are many reasons, such as the responsibility is not clear. The fundamental tax law should be based on the specification of the relationship between central and local governments; obviously China does not have such a condition. Four is the understanding of the essence and function of tax. The essence and function of tax is the soul of fundamental tax law legislation, as well as a cornerstone of legislative idea, tax principle etc. For the difference between socialism and capitalism tax and socialism tax have what special function, etc., the current academic circles did not form a consistent, cognitive science. These problems cannot be solved, even if the fundamental tax law can issued, its role will be greatly reduced.The innovation of this paper is to focus on integrating fundamental tax law legislation with legal tradition, history and culture and social system organically. On the one hand, the paper puts fundamental tax law legislation on the background of China’s legal construction, tries to indicate that the launch of fundamental tax law is an important path to improve the socialist law in China and change ruling style; on the other hand, the paper puts the fundamental tax Legislation on the background of modernizing the country and the construction of modern civilization, researches the legislation of fundamental tax law from historical, development perspective. Author think, the realization of fundamental tax law legislation has inevitably accompanied by the process of China’s modernization gradually, but currently reasonable and feasible scheme is to establish the general rules of tax law, this is not only conducive to promote the rule of tax law gradually, but also to solve the actual needs of the current work of taxation.更多还原