【作者】 梁洁欢；

【导师】 庄善裕； 陈婉玲；

【作者基本信息】 华侨大学 ， 经济法学， 2003， 硕士

【摘要】 税收政策是澳门特别行政区政府制定施政方针时的一项重要考虑政策，为了令税收制度的立法建构能适应经济环境而更有效地运作，本文借鉴民法中关于债法理论进行分析税务制度中的法律关系，包括税捐债务的成立、确定及清偿。 本文的研究范围集中在税务行政机关与纳税义务人之间的权利义务关系上，论文的研究方法是以文献分析法为主，搜集德国和日本税法学说的资料，进行详细的探讨及分析，并用以检视有关澳门现行税法在实务中的运作问题。 本论文共分六章： 第一章-本章介绍澳门税收制度，主要包括税收的意义、功能、立法机关及税法基本原则-税收法定原则、税收公平原则及税收效率原则。 第二章-本章透过探讨和比较德国及日本的税法学说，展示澳门税收制度中的法律基础。 第三章-本章解释税捐的性质、税捐构成要件以及税捐债务的成立。 第四章-本章介绍征税机关确定税捐债务的功能，例如征收法定的金额、以会计制度为基础的确定税捐方法、基于指数方法评定税收的方式以及讨论课税处分的法律效力、税务减免、退税、行政救济的概念。 第五章-本章探讨税务机关征税权利的行使以及对纳税人违反税法时课以过期利息、处罚、税务保全及税务执行的手段，并且讨论税务机关征税权因5年法定期间届满而归于消灭的问题。 第六章-本文的最后指出目前特区税务制度中的不足之处及改革建议。更多还原

【Abstract】 Tax policy is one of the main issues that concerns the government of the Macao Special Administrative Region when considering administrative policies. In order that the legal structure of tax system is designed to permit and support its effective implementation, this thesis intends to analyze the relation of law on taxation under the consideration of the debt theory as stated in the Civil Law. The relation of law on taxation includes the stages of establishment, definition and repayment of liabilities against tax debts.This study mainly focuses on the rights and obligations between the government and tax bearers. Research is based on the documentary materials and information resources concerning the tax theory in Germany and Japan. With these supportive information and by laying special emphasis on the operation and the administrative procedures on practical cases under the existing Macao tax law, a thorough exploration and analysis is made.This thesis consists of six chapters :Chapter One - This chapter is a general profile of the tax system in Macao SAR, whichmainly covers the significance, functions, legislative body and taxation principles includingrule by tax law, equity in taxation and effectiveness in taxation.Chapter Two - This chapter is an illustration on the legal basis of tax system in Macao SARthrough the exploration and comparison of tax theory in Germany and Japan.Chapter Three - This Chapter explains the nature and legitimacy requirement of tax law andthe establishment for tax debts.Chapter Four - This chapter introduces the functions of government authority such asaccessing the appropriate tax on taxpayers; defining ways to include taxes based on accountsand records; explaining the calculation of tax based on valuations as well as discussing theconcepts of legitimacy of tax notification, tax relief, tax refund, administrative remedyChapter Five - This chapter examines the measures of collecting taxes and imposing interests,fines, tax preservation and tax execution when the taxpayers violate the tax law. In addition, italso discusses the forfeiture of rights to collect tax when it reaches beyond the statute oflimitation, i.e. 5 years.Chapter Six - The last chapter studies the problems that exist in the tax regulatory system andthe proposed solutions for reformation.更多还原