【作者】 唐铁建；

【导师】 於鼎丞；

【作者基本信息】 暨南大学 ， 财政学， 2008， 博士

【摘要】 中国虽然一步步靠近“税收法定时代”的门槛,但税收法治的理念和制度亟待重塑。本文主要研究探讨中国税收法治理念、制度重塑的问题,重点论析影响中国税收法治的基本因素,以进一步深化对税收法治理性的认识,为推动税收法治实践提供决策和参考建议。本文首先简要探讨了税收法治的一般理论。阐述税收法治是基于现代法治理念、遵循税收基本原则,纳税主体依法纳税,政府依法征税、依法用税,社会各方面协同配合和监督依法征税、纳税和用税,从而使税收工作、税收秩序沿着法制化、制度化的轨道前进,社会财富得到有效治理的制度框架和制度安排。本文进而归纳和简要评述了中外有关税收法律、经济关系性质的代表性学说,引入信托制度的基本法理,分析了税收关系和信托关系的共通之处,提出“税收信托说”,作为中国税收法治理念的重塑:纳税是公众对国家的“信任委托”,纳税人是委托人,国家是受托人,纳税人及其后代是受益人。纳税人拥有对税款最终的所有权,通过代议机关行使监督、决定的权利。纳税人缴纳税款,既承受国家的公法之债的义务,但又同时享有公共服务的权益。本文接着先总述,探析中国现行税收法律制度统一性欠缺、稳定性较低、明确性较差、实体追溯不当、信赖性欠缺、有效性不高的主要病因,强调必须以税收信托的法治理念为指导思想,凸显委托人的主体地位,建构完善税收基本法律制度、税收实体政策法规制度、税收征管程序法律制度、税收征收和使用的监督法律制度等,以重塑中国的税收法治制度。后分述,从税收基本法、税收实体政策法规制度、税收征管程序法律制度、税收征收和使用监督法律制度等四个方面细加阐述重塑中国税收法治制度的框架、机理:一是建构符合税收信托理念的税收基本法。二是提出税收“平衡论”,以此作为重构税收政策法规的理论基础。三是以“税收征管法律内生应变”理论为指导,论析税收征管法律制度的完善问题及立法建议。四是阐明健全完善税收征收和使用监督法律制度,深入推进税收执法责任制,完善《预算法》,健全人大对税收使用的监督,确立纳税人对税收使用的参与权,建立纳税人公益诉讼制度。更多还原

【Abstract】 Even though China has stepped nearby the times that tax is as law, the basic ideas and the system of taxation as law need to be restructured immediately. This thesis focuses on discussing the problems of basic ideas of modern Chinese taxation as law and system restructuring, mainly analyzing the basic elements which have impacts on Chinese taxation as law and discovering the inner rules in the development of Chinese taxation as law, in order to deepen the rational understanding of taxation as law and provide what is according as in decision-making process and referenced suggestions to further push the practice of taxation as law effectively.Firstly, the thesis discusses the general theory of taxation as law briefly. It is based on the modern law idea and according to taxation’s basic principle. That is, taxpaying entities pay tax according the law and the government collect and use the tax according to the law with cooperation and under supervision of the society. So the taxation work goes the track of law orderly and the society wealth get efficient management.Secondly, the thesis sums up and reviews on the domestic and abroad representative theories briefly about tax law and the essence of economic relationship.On the base work, the thesis analyzes the common point of tax relation and entrust relation using the entrust system’s basic ideas and then bring forward the tax as entrust theory. The writer think the theory can rebuild basic ideas of Chinese tax law .The theory explains that, paying tax is public’s entrust. The taxpayers are clients, the government is fiduciary and the public and their offspring are beneficiary. The taxpayers have finally ownership of the revenue. They can use their right of supervision and decision-making through representative institutions. Taxpayers take on the nation’s obligations and right for public service through paying tax.To follow up, the thesis firstly generalizes to analyze the underlying causes of Chinese active tax law system which has lackness of consistency, low stability, poor definitude, improper entity traceability, lackness of trustworthiness and poor efficiency. According to tax entrust ideas , it is very necessary to give prominence to clients, to construct and improve basic tax law system, tax principal part policy, revenue collecting and managing process law system, revenue collection and using supervision system. In the end, Chinese tax law system isreconstructed.After then, the thesis analyzes in detail the frame and mechanism of reconstructing Chinese tax law system from four aspects. Firstly, it constructs basic tax law with tax entrust ideas. Secondly, it brings forward the tax trade off theory and uses it as theory basis of reconstructing tax policy and regulation. Thirdly the thesis analyzes consummating taxation system and brings forward legislation suggestions hitting the point, with the theory of taxation law’s endogenetic change. The last but not least, the thesis clarifies the supervision system of revenue collecting and using should completed and improved. To do this, it should begin with pushing the responsibility system of executing the tax law and promote the content and process of supervision into law system. To construct the supervision for revenue using law system, one hand the Budget Law should be consummated to improve the supervision for revenue using, and the other hand the participant rights should be confirmed for taxpayers in how to use the revenue and it should build the taxpayers’ common wealth lawsuit system.更多还原