中美税法之比较研究

【作者】 孙钰明；

【导师】 张富强；

【作者基本信息】 华南师范大学 ， 科学社会主义与国际共产主义运动， 2004， 硕士

【摘要】 税法皆为中美两国法制框架中的主要法律之一，在保证各自的财政收入、规范税收征纳关系、调节经济运行过程中起着极为重要的作用。尽管由于这样或那样的原因，其发展的历程不尽相同，其所规范的税收制度亦存有差异，中美两国的税法体系都是在不断适应市场经济发展的过程中逐步趋于成熟、趋于完善。中美税法的比较研究，无疑有助于相互的借鉴和补充。对于税收法制建设起步较晚的中国来说，其意义就显得更为深远。 本文从两国的税收法制建设的出发，以比较研究法、文献研究法、因素分析法为主要分析法。 本论文正文共分五个部分，第一部分从模式和内容方面对中美税收法律建设进行比较；第二部分对两国税收法制作用下的税收管理体制进行比较，主要从管理机构、征管模式、分税制进行比较；第三部分对中美税制进行比较，主要在税制结构、税负以及税种结构；第四部分中美税收分配关系比较，主要从其作用结果比较，对三种主要的税法予以比较。第五章本的重点，比较之后提出了完善我国税收法律制度的基本思路和设想。更多还原

【Abstract】 Wherever it exists, in U.S.A. or in China, Tax Law is one of the basic components of the establishment of the framework of the two nations. Due to the different age, the two taxation systems influenced by the Tax Laws of the two countries may differ from each other. However, they are sure to share something in common, that is, in the course of being adjusted themselves to the market economy, they come to have tendency of getting more and more healthy.This dissertation is aiming to obtain something good to develop and improve our taxation legal system, with the comparison of the two Tax Law of the two nations, which is more significant for our China, which has short history of the legal system of taxation.It consists five parts .In the former four parts, it offers the comparative research of the two nations in building taxation law, tax administration system, taxation system, distribution via taxation respectively. The last part of it is the essence which offers the suggestion and strategy of evolving our legal system of the taxation.更多还原