本文選題：稅法　切入點：公平原則　出處：《首都經(jīng)濟貿(mào)易大學》2015年碩士論文

【摘要】：稅法之公平原則不同于稅收公平原則,首先應該是征稅主體——國家及其代表征稅機關(guān)與納稅主體——納稅人之間的公平問題,其次才是稅收負擔在納稅主體內(nèi)部的分配公平問題。本文主要在反思傳統(tǒng)稅法之公平原則內(nèi)涵及其理論的基礎(chǔ)上,探討現(xiàn)代稅法之公平原則應有的內(nèi)涵及其相關(guān)的理論基礎(chǔ)、法學意義以及實現(xiàn)機制。序言介紹了本論文的立論依據(jù)和研究背景,包括:研究的目的,國內(nèi)外研究狀況,確立了從理論入手研究概念再到原則的思路和方法,以及論文在理論和研究方法上的研習心得,并指出在解決實際問題方面存在不足之處。第1部分指出傳統(tǒng)意義上的稅法之公平原則,是在借鑒稅收經(jīng)濟學有關(guān)稅收公平原則的基礎(chǔ)上,對其進行法學注釋而得出的結(jié)論,缺乏稅法學自身的基礎(chǔ)理論,所以通過研究稅法自身的基礎(chǔ)理論、重塑稅法之公平原則就顯得尤為重要。第2部分借鑒西方稅法相關(guān)理論,結(jié)合社會契約論有關(guān)“契約精神及其公平價值”和指導我國稅法研究的國家意志論、國家分配論中二者的合理方面,構(gòu)建現(xiàn)代稅法之公平原則的理論基礎(chǔ)。第3部分首先重點從稅收法定主義原則、效率原則、稅法體系建設、稅收法律意識培養(yǎng)等四個方面,介紹稅法之公平原則重塑的法學意義。其次介紹了稅法之公平原則在解決我國居民稅負沉重方面的意義。第4部分研究了保障稅法之公平原則實現(xiàn)的四大機制:限制國家的課稅權(quán)、構(gòu)建民主財政制度、貫徹民生福利原則、完善約束監(jiān)督機制。最后總結(jié)了本論文有關(guān)稅法之公平原則的研究成果并與主題相呼應。
[Abstract]:The principle of fairness in tax law is different from the principle of tax fairness. Secondly, the distribution fairness of tax burden within the tax payer. Based on the reflection of the connotation and theory of the fairness principle of the traditional tax law, this paper probes into the connotation of the fair principle of the modern tax law and its related theoretical basis. The preface introduces the theoretical basis and research background of this thesis, including: the purpose of the research, the research situation at home and abroad, and the idea and method from the theory to the principle. The first part points out the fairness principle of the tax law in the traditional sense, and points out that there are some shortcomings in solving the practical problems. On the basis of drawing lessons from the principles of tax fairness in tax economics, the conclusion drawn from the legal annotation on tax economics lacks the basic theory of tax law itself, so by studying the basic theory of tax law itself, It is particularly important to reshape the principle of fairness in tax law. The second part draws lessons from the relevant theories of western tax law, combines the theory of social contract about "spirit of contract and its fair value" and the theory of national will to guide the study of tax law in our country. The third part focuses on four aspects: the principle of tax legalism, the principle of efficiency, the construction of tax law system, and the cultivation of tax law consciousness. This paper introduces the legal significance of remolding the principle of fairness of tax law. Secondly, it introduces the significance of the principle of fairness of tax law in solving the heavy tax burden of Chinese residents. Part 4 studies the four mechanisms of realizing the principle of fairness of tax law. Limiting the State's right to tax, Construct democratic financial system, carry out the principle of people's livelihood and welfare, perfect the mechanism of restraint and supervision. Finally, summarize the research results of the fair principle of tax law in this paper and echo with the theme.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：D922.22

【參考文獻】

相關(guān)期刊論文 前2條

1 李剛;;宏觀調(diào)控行為可訴性問題初探——由“納銳人訴訟”引發(fā)的思考[J];經(jīng)濟法論叢;2003年01期

2 謝暉;權(quán)力缺席與權(quán)力失約——當代中國的公法漏洞及其救濟[J];求是學刊;2001年01期

，

本文編號：1688452