本文選題：宏觀調控 + 稅收制度��； 參考：《湘潭大學》2017年碩士論文

【摘要】：國務院在2014年11月27日發(fā)布了《國務院關于清理規(guī)范稅收等優(yōu)惠政策的通知》,要求落實稅收優(yōu)惠基本原則,完善稅收優(yōu)惠法律制度,依法規(guī)范和管理我國稅收優(yōu)惠政策。該通知為我國現(xiàn)行稅收優(yōu)惠政策的清理及其他稅收優(yōu)惠政策的制定提供了規(guī)范性指引。我國現(xiàn)有立法中,缺乏對稅收優(yōu)惠政策進行規(guī)范的法律依據(jù),我國稅收立法亟待確立稅收優(yōu)惠法定原則。在我國經(jīng)濟建設中,稅收優(yōu)惠政策對市場經(jīng)濟的發(fā)展起著引導功能,但由于我國稅收優(yōu)惠政策的制定多處于“法無明文規(guī)定”的狀態(tài),以致當前我國的稅收優(yōu)惠政策一直作為區(qū)域政策,存在內容過濫、形式過多、種類過雜、政出多門等問題。改革開放以來,為實現(xiàn)國家對經(jīng)濟和社會進行有效調控的目的,適應國家引進外資和鼓勵經(jīng)濟發(fā)展的要求,國家對稅收立法進行了多次的梳理和規(guī)范,稅收優(yōu)惠政策也相繼進行了調整,但是我國的稅收優(yōu)惠政策仍然問題較為明顯,受到社會各界廣泛關注。我國稅收政策清理應當遵循稅收法定原則、政策公正原則、遵守比例原則等基本原則。在具體實踐路徑上,應當建立以國務院為主要清理主體的基本思路,保證主體法定。采用以國務院主導,各部門分工合作為方針,對不同政策區(qū)分處理,設置政策的過渡期限以及日落條款等清理方法,確保清理工作的科學性、可行性和有效性。清理過程中明確清理的對象、程序、標準和基本方法,做好分工協(xié)調工作,作出評估,最后根據(jù)評估結果進行清理,實現(xiàn)稅收政策清理的程序法治化。除了清理程序本身需要進行相應法律規(guī)制外,清理工作的后續(xù)法律問題也需要進一步厘清,如通過合法的方式制定和拓展后續(xù)稅收優(yōu)惠政策;通過科學的方式完善稅收優(yōu)惠法律制度;建立稅收優(yōu)惠退出和評估制度、稅收優(yōu)惠主體監(jiān)督考評制度、稅收優(yōu)惠公示和舉報制度等稅收優(yōu)惠程序立法模式中的特殊制度;通過落實稅收優(yōu)惠基本原則、平衡稅收優(yōu)惠各方利益等方式加強稅收優(yōu)惠法律制度的具體落實。
[Abstract]:On November 27, 2014, the State Council issued the notice of the State Council on cleaning up and standardizing tax policies and other preferential policies, which called for the implementation of the basic principles of tax preferences, the improvement of the legal system for tax preferences, and the regulation and management of preferential taxation policies in China in accordance with the law. The circular provides normative guidance for the cleaning up of the current tax preferential policies and the formulation of other tax preferential policies in China. In the current legislation of our country, there is a lack of legal basis to standardize the preferential tax policy, and it is urgent to establish the legal principle of tax preference in our tax legislation. In the economic construction of our country, the preferential tax policy plays a guiding role in the development of the market economy. However, the formulation of the preferential tax policy in our country is mostly in the state of "the law has no express provisions". As a result, the current preferential tax policy of our country has always been a regional policy, which has many problems, such as excessive content, too many forms, too many kinds, and so on. Since the reform and opening up to the outside world, in order to achieve the purpose of effective regulation and control of the economy and society, and to meet the requirements of the country in introducing foreign capital and encouraging economic development, the state has repeatedly combed and standardized tax legislation. The preferential tax policy has been adjusted one after another, but the tax preferential policy in our country is still more obvious, and has been widely concerned by all walks of life. In order to clean up our tax policy, we should abide by the principle of taxation law, the principle of policy justice and the principle of proportion. In the concrete practice path, we should establish the basic idea of taking the State Council as the main cleaning subject and guarantee the main body legal. In order to ensure the scientific feasibility and effectiveness of the clean-up work it adopts the principle of the State Council leading the division of work and the cooperation of various departments to distinguish and deal with different policies set the transitional period of the policy and sunset clause and other cleaning methods to ensure the scientific feasibility and effectiveness of the clean-up work. In the process of cleaning, the objects, procedures, standards and basic methods of cleaning are clearly defined, and the division of labor and coordination work is done well, the evaluation is made, and finally, according to the evaluation results, the cleanup is carried out to realize the legalization of the procedure of tax policy cleanup. In addition to the clean-up procedure itself need to carry on the corresponding legal regulation, the follow-up legal issues of the clean-up work also need to be further clarified, for example, through the legal way to formulate and expand the follow-up tax preferential policies; Through the scientific way to perfect the tax preferential legal system, to establish the tax preferential withdrawal and evaluation system, the tax preferential subject supervision and appraisal system, the tax preference publicity and the report system and so on tax preferential procedure legislative pattern special system; The implementation of the legal system of tax preference should be strengthened by implementing the basic principles of tax preference and balancing the interests of all parties concerned.
【學位授予單位】：湘潭大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：D922.22

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本文編號：2111556