【作者】 汪文革；

【导师】 聂资鲁；

【作者基本信息】 湖南大学 ， 法律， 2008， 硕士

【摘要】 1994年,我国进行了一次全国性的税收制度改革,初步建立了适应社会主义市场经济要求的税制体系的基本框架,是建国以来的一次全面性、整体性和规范性改革,无论从涉及的范围和改革的深度看都是前所未有的,对经济社会发展发挥了巨大的作用,是我国税收法律建设史上的重要里程碑。但随着我国市场经济的深入发展和加入WTO以后出现的新变化,现行税制不能适应市场经济发展的矛盾已日渐突出,必须对现有税制进行改革。党的十六届三中全会审议通过的《关于完善社会主义市场经济体制若干问题的决定》,提出了“简税制、宽税基、低税率、严征管”的指导原则,对新一轮税制改革做了部署。新一轮税制改革已经全面启动。为推动这一改革的顺利进行,笔者指出了我国现行税收制度在税收法律管理及税收立法、纳税人权益保护、纳税人歧视、税务行政处罚、税务稽查以及增值税类型选择和增值税起征点等方面存在的缺陷和不足,分析了这些问题存在的背景和原因,并从理论和实践两个层面出发,侧重税收法律理论和其他相关法律知识视角,根据自己在税收工作岗位上的多年工作积累,结合国内学者专家研究的现状,提出了从国情出发,借鉴吸纳国外成功经验,积极与国际接轨,进一步规范我国的税收法制管理,全面加快税收立法进程,加强完善纳税人权益保护,消除纳税人歧视,健全税务行政处罚,改革税务稽查体制,优化增值税征收管理,适时推行增值税转型,取消增值税起征点政策的法律思考。更多还原

【Abstract】 In 1994, our country carried on the reform of the countrywide tax revenue system, initially establishing the fundamental frame of tax system that adapted to the development of the socialism market economy. This reform was comprehensive, overall and normalization since the establishment of China. It was also the significant milestone in the tax revenue statue building history of our country in that its involvement and the depth of the reformation were unknown before, playing great role in the development of the economic and society. Yet with the development of the market economy of our country and the new changes after entry into the WTO, the contradiction that the current tax system in effect can not adapt to the market economy development has been stressed day by day, and we have to reform the available tax system.“Decisions on perfecting several problems of socialism market economy system”, enacted by the meeting of our Party, proposed the golden rule "simplifying the tax system, widening the foundation of duty, dropping the rate of taxation, and tightening tax collection and administration", and deployed the new reform of tax system. The new reform has been underway completely. In order to promote this reform going smoothly, the writer pointed out the fault and the defect of the tax revenue statue administration, the legislation of tax revenue, the protection of taxpayers’ rights and interests, discrimination against taxpayers, tax administrative penalty, tax check, choice of value added tax types, the tax threshold and so on, exiting in the current tax revenue system of our country. From the two aspects of theory and practice, the writer analyzes the background and the reasons of these problems, especially placing extra emphasis on the perspective of knowledge of tax revenue legal theory and other interrelated statue information. On the basis of many years’ working experience, the writer proposes the following legal research from China’s actual conditions, meanwhile combining the present study of domestic scholars and experts. It is suggested that we should learn from the successful experience abroad, adopt international practices energetically, make China’s tax revenue legal administration standardize further, speed up the tax revenue legislation progress completely, strengthen and perfect the protection of taxpayers’ rights and interests, eliminate discrimination against taxpayers, complete tax administrative penalty, reform the tax inspecting system , optimize the collecting administration of value added tax, carry out the transformation of the value added tax in due time, and call off the policy of the value added tax threshold.更多还原