發(fā)布時間：2018-02-16 08:12

  本文關(guān)鍵詞： 福利企業(yè) 稅收優(yōu)惠 稅收征管　出處：《西南大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：關(guān)愛殘疾人是社會文明進步的一個重要標志,不僅有利于維護殘疾人切身的合法權(quán)益,更有利于推進我國法治化的進程和營造和諧的社會環(huán)境。福利企業(yè)作為我國集中安置有勞動力殘疾人就業(yè)主要的載體,是幫助殘疾人擺脫就業(yè)歧視、生活貧窮以及融入社會最有效的方式。但是,隨著市場競爭日益激烈,經(jīng)濟結(jié)構(gòu)不斷調(diào)整升級,福利企業(yè)的生存也面臨巨大挑戰(zhàn),如何繼續(xù)有效發(fā)揮福利企業(yè)集中安置殘疾人就業(yè)的社會作用并實現(xiàn)福利企業(yè)可持續(xù)發(fā)展已經(jīng)成為一個亟待研究的問題。我國福利企業(yè)稅收優(yōu)惠是國家為了發(fā)揮稅收促進殘疾人就業(yè)的作用,進一步保障殘疾人權(quán)益,對滿足享受稅收優(yōu)惠條件的安置殘疾人的單位和個體工商戶(即納稅人),按照法律規(guī)定的條件和程序,實行的由稅務(wù)機關(guān)按納稅人安置殘疾人的人數(shù),限額即征即退的方式做出的間接的財政支出�？梢哉f福利企業(yè)稅收優(yōu)惠是引導(dǎo)、鼓勵社會創(chuàng)辦福利企業(yè),幫助福利企業(yè)走出困境,保障殘疾人合法權(quán)益的重要法律制度之一,對整個福利企業(yè)的發(fā)展與社會的穩(wěn)定和諧都有著十分積極的意義。然而,我國現(xiàn)行福利企業(yè)稅收優(yōu)惠法律制度主要以行政法規(guī)和部門規(guī)章為依據(jù),缺乏關(guān)于福利企業(yè)稅收優(yōu)惠方面的專門法律層面的規(guī)定。就福利企業(yè)稅收優(yōu)惠法律實施來看,部分福利企業(yè)享受著相應(yīng)的稅收優(yōu)惠,但卻沒有實質(zhì)改善殘疾職工的工作待遇,更有企業(yè)為了退稅優(yōu)惠,利用殘疾人為自己謀取不正當利益,且現(xiàn)實中存在利用福利企業(yè)外殼偷稅漏稅的案例。稅收優(yōu)惠實施缺乏保障,實踐中福利企業(yè)的發(fā)展陷入了困境,同樣,福利企業(yè)稅收優(yōu)惠監(jiān)管機制的不健全也極大的阻礙了福利企業(yè)的健康發(fā)展。稅務(wù)機關(guān)作為稅款的征收和稅收優(yōu)惠的最終決定者,卻缺乏相應(yīng)的監(jiān)督機制,使得我國目前稅收優(yōu)惠實施過程中稅務(wù)機關(guān)的自由裁量權(quán)過大,甚至在司法實踐中出現(xiàn)稅收征管人員的受賄、瀆職、濫用職權(quán)等違法行為�；谏鲜龈＠髽I(yè)稅收優(yōu)惠制度所面臨的具體問題,我們首先需要厘清相關(guān)的法律制度,嚴格遵循稅收法定主義,提高立法層次,通過提高相關(guān)法律之位階,并對現(xiàn)行的法律制度加以整合,從而改變福利企業(yè)稅收優(yōu)惠政策性色彩較強而規(guī)范性較弱的現(xiàn)狀。其次是內(nèi)容方面要遵循稅收法定、公平、效率等基本原則,注意保持法律的整體性、一致性,防范法律沖突。再次是通過立法技術(shù)去完善立法的結(jié)構(gòu)、法條的表述以及法律內(nèi)容的設(shè)計,提高福利企業(yè)稅收優(yōu)惠的可操作性。最后就福利企業(yè)稅收優(yōu)惠實施的保障而言,加大對偷稅漏稅等違法者的處罰;管理機關(guān)之間要做好溝通和信息共享制度,使得享受稅收優(yōu)惠的福利企業(yè)能夠得到高效、便捷的行政服務(wù);轉(zhuǎn)變福利企業(yè)稅收監(jiān)管理念,使之成為服務(wù)型稅收部門,并嚴格、公正執(zhí)法,在法律的授權(quán)下合理行政,為福利企業(yè)創(chuàng)造一個良好的稅收環(huán)境。
[Abstract]:Caring for the disabled is an important symbol of social civilization and progress. It is not only conducive to safeguarding the legitimate rights and interests of the disabled, It is more conducive to promoting the process of rule of law in our country and creating a harmonious social environment. Welfare enterprises, as the main carrier for the centralized placement of disabled persons with labor force in our country, are helping the disabled to get rid of employment discrimination. The most effective way to live in poverty and integrate into society. However, as market competition intensifies and the economic structure continues to adjust and upgrade, the survival of welfare enterprises faces enormous challenges. How to continue to give full play to the social function of centralized placement of disabled persons in welfare enterprises and to realize the sustainable development of welfare enterprises has become an urgent problem to be studied. The tax preference of welfare enterprises in our country is for the purpose of giving full play to tax. The role of promoting the employment of persons with disabilities, To further safeguard the rights and interests of persons with disabilities, the number of persons with disabilities who are placed by tax authorities in accordance with the conditions and procedures prescribed by law in units and individual industrial and commercial households (that is, taxpayers) who meet the preferential conditions for receiving tax benefits for the placement of persons with disabilities, We can say that tax concessions for welfare enterprises are one of the important legal systems for guiding, encouraging society to set up welfare enterprises, helping welfare enterprises out of difficulties, and protecting the legal rights and interests of the disabled. It is of great significance to the development of the whole welfare enterprises and the stability and harmony of the society. However, the current tax preferential legal system of welfare enterprises in our country is mainly based on administrative regulations and departmental regulations. Lack of special legal provisions on tax concessions for welfare enterprises. With regard to the implementation of the law on tax concessions for welfare enterprises, some welfare enterprises enjoy the corresponding tax concessions, but they do not substantially improve the working treatment of disabled workers. For the sake of tax rebate preference, some enterprises use the disabled to seek improper interests for themselves, and in reality there are cases of tax evasion by using the shell of welfare enterprises. The implementation of tax concessions is not guaranteed, and the development of welfare enterprises has fallen into a dilemma in practice. Similarly, the imperfection of the tax preferential supervision mechanism of welfare enterprises has greatly hindered the healthy development of welfare enterprises. As the final determinant of tax collection and tax preference, the tax authorities lack the corresponding supervision mechanism. This makes the tax authorities have too much discretion in the process of tax preferential implementation in our country, and even in the judicial practice, the tax collectors take bribes and dereliction of duty. Abuse of power and other illegal acts. Based on the specific problems faced by the tax preferential system for the above welfare enterprises, we first need to clarify the relevant legal system, strictly abide by tax legalism, and raise the legislative level. By raising the rank of the relevant laws and integrating the current legal system, the present situation of the welfare enterprises with strong policy color and weak standardization of tax preference is changed. Secondly, the content should follow the tax law and be fair. Efficiency and other basic principles, pay attention to maintaining the integrity and consistency of the law, and prevent the conflict of laws. Again, it is to perfect the structure of legislation, the expression of law articles and the design of legal content through legislative techniques. To improve the operability of tax concessions for welfare enterprises. Finally, with regard to the protection of the implementation of tax preferences for welfare enterprises, we should increase the penalties for violators such as tax evasion and tax evasion, and make a good system of communication and information sharing among administrative organs. To enable welfare enterprises enjoying tax benefits to get efficient and convenient administrative services, to change the concept of tax supervision of welfare enterprises into service-oriented tax departments, and to enforce the law strictly and impartially, and to administer reasonably under the authority of the law, Create a good tax environment for welfare enterprises.
【學(xué)位授予單位】：西南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：D922.22

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