【作者】 潘伟清；

【导师】 吴晓龙；

【作者基本信息】 南昌大学 ， 公共管理， 2009， 硕士

【摘要】 税务管理活动是公共管理活动的重要组成部分。税务管理权力的良好运行是保证国家公共管理顺利实施的基础。当前,我国的税务管理规范化、民主化、法治化建设进程不断加快。但是,由于众所周知的原因,在税务管理过程中,存在着不少的诸如管理人员态度恶劣、管理过程无视法定程序和越权管理、税务行政处罚存在“人情罚”“关系罚”、税务行政强制执行无视纳税人的合法权益、税务行政自由裁量权运行失范等等问题。这些问题的存在,主要是因为我国的法律制度不完善,但是,我国税务管理伦理建设的缺失也是一个不可忽视的原因。良法是善治的前提和基础,但良法并不意味着必然带来善治,它只是一个必要条件而非充分条件。因此,我们在建设法治国家、服务型政府和和谐社会的过程中,必须思考如何建设既合乎法律法规又合乎伦理道德精神的税务管理活动,这对于促进和谐社会的建设具有举足轻重的作用。因此,本文试图从行政伦理的视角审视税务管理活动,尤其是税务管理权力。加强对税务管理伦理的研究,以促进税务管理权力的规范化运行。本文共分为六个部分:第一部分是导言。对选题的目的和意义、国内外研究现状及研究方法做了简要的阐释。第二部分——我国税务伦理缺失的现状。主要从税务行政伦理制度建设、行政组织伦理以及基层税务自由裁量权三个方面阐释。第三部分审视税务管理的伦理属性,阐释了税务管理权力运行的伦理取向和税务管理伦理的基础伦理建构。这一部分主要揭示税务管理权力的伦理属性、税务管理机关和税务管理人员的伦理定位,最后得出税务管理伦理是税务管理权力的运行过程中产生的制度伦理。此外,也指出了税务管理权力运行过程中面临的责任冲突困境及其超越。第四部分主要是从伦理的视角分析了三种典型的税务管理权力的运行状况及救治的伦理方法。这部分以税务管理中的税务行政处罚权、税务行政强制执行权、税务行政自由裁量权为对象,对税务管理权力中的伦理进行了实证分析和研究。并且提出了一些有益的建议。第五个部分从制度层面为税务伦理的实现提出一些可资借鉴的建议和看法。第六部分对研究的后续问题进行了补充阐释,并且展望了税务管理伦理建设的前景及可能遇到的问题。本文可能的创新之处在于从伦理的视角分析税务管理权力的运行状况,初步提出了对税务管理权力运行中的问题进行伦理救治的方法。更多还原

【Abstract】 The activities of tax administration is an important part of public administration. sAs an important part of public management activities, the power of tax administration is the basis of ensuring the smooth implementation of public administration. At present,China’s standardization of tax administration, democratization, the rule of law is speeding up. However, due to reasons known to all, in the process of tax administration, there are a lot of bad attitude, such as managers, the management process and the authority to ignore the statutory procedures for the management of the existence of an administrative penalty tax "fine human" "the relationship between punishment," the enforcement of tax administration to ignore the legitimate rights and interests of taxpayers, tax administration discretion to run and so on anomie. The existence of these problems, mainly because China’s legal system is imperfect. However, the tax management of China’s lack of ethics is also a reason that can not be ignored. Good law is a prerequisite for good governance and infrastructure, but does not mean that good laws will inevitably bring about good governance. It is only a necessary condition but not sufficient condition. Therefore, the rule of law in building our country, a service-oriented government and a harmonious society, we must think about how the construction of laws and regulations will not only be ethical and in line with the spirit of the tax administration activities, which promote the building of a harmonious society plays a decisive role. Therefore, this article attempts to examine the perspective of administrative ethics of tax administration activities, in particular the power of tax administration. Strengthen the tax administration of the study of ethics in order to promote the standardization of tax administration the power to run.This article is divided into six parts:The first part is introduction. On the topics of the purpose and significance of Research and research methods at home and abroad have done a brief explanation.The second part - the status quo of China’s lack of tax ethics. Mainly from the tax administration system for the building of ethics, administrative ethics, and grassroots organizations, the Inland Revenue the discretion of three aspects of interpretation.The third part of the tax administration to examine the ethical attributes of power to explain the tax administration and tax management of the ethical orientation of the basis for the ethical construction of ethics. This reveals some of the major powers of the ethical attributes of tax administration, tax authority and tax administration personnel, ethical positioning, came to the conclusion of tax administration is tax administration ethics of power generated during the operation of the system of ethics. In addition, the tax administration also pointed out the power to face the responsibility of running the course of the plight of conflict and beyond.The fourth component is from the perspective of ethical analysis of three kinds of typical operation of tax administration the power situation and the ethical treatment methods. This part of the tax administration to tax the right to administrative penalties, the tax administration to enforce the right to tax administration discretion to object to the tax administration authority in the ethical conduct an empirical analysis and research. And made some useful suggestions.The fifth part of the institutional level for the realization of tax ethics can learn from some of the recommendations and observations.Part VI of the study follow-up questions were added to explain, and the ethical outlook of the prospects of the tax administration and the possible problems encountered.更多还原