【作者】 李晓红；

【导师】 蔡立东；

【作者基本信息】 吉林大学 ， 法律， 2004， 硕士

【摘要】 在我国，无论是理论界还是实务界，对税收执法程序的独立价值、实践意义以及相关制度均缺乏深入的研究，导致税收执法程序立法滞后、执法程序规范的空白点较多、程序设置过于粗略。本文从法律程序的一般原理出发，运用实证、比较的分析方法，对税收执法程序的一般理论、制度沿革及运行现状进行了深入的分析研究，提出了完善我国税收执法程序制度的具体构想。全文共分三个部分： 第一章探讨了税收执法程序的一般理论。首先从权力主体的角度观察了税收执法程序的概念和特征。税收执法程序是指税务机关依照税收法律、法规和规章对纳税人做出具体行政行为时所应当遵循的方式、步骤、时限和顺序。税收执法程序是一种法律程序；它是纳税主体参与的税收征收行为的运行程序；其构成要素包括方式、步骤、时限和顺序等时空要素；其运行结果是作出征税决定。其次，探讨了税收执法程序的价值。从法律程序的一般价值出发，结合税收的特殊内涵，从外在价值和内在价值两方面省视税收执法程序的价值。税收执法程序在税收法治中具有重要的地位，体现在能够保证税收实体法的正确实施，实现实体正义；能够制约税收执法权力，保护纳税人权利，保证税收执法过程的公正，实现程序正义；能够实现资源的合理配置，提高税收执法效率。 第二章通过对我国税收执法程序制度的沿革及运行现状的研究，分析了我国税收执法程序制度建设滞后的原因。首先回顾了我国税收执法程序制度的沿革。不同历史时期税收执法程序在内容和形式上都有所不同，反映了当时税收征纳实践和 <WP=54>税收法律政策的变化。我国税收执法程序共分为以下三个发展阶段：初创和停滞阶段、建立和发展阶段、向新模式转化阶段。根据这三个阶段的发展，可以看到随着民主征税理念的高扬和税收法治实践的发展，以制约征税权的滥用、保证纳税人对征税活动的参与和为其提供救济途径的现代税收程序制度已经成为税收法治建设的重要内容和普遍趋势，在我国税收执法程序的建设中摈弃了一味重管理、强化征税权的传统理念，而是逐步提升我国税收执法程序的正当化水平，达到通过程序实现税收法治的目标。其次对我国税收执法程序制度的运行现状及存在问题进行了分析。自1978年改革开放以来，我国税收执法程序的立法有了很大的发展。同时随着依法治国方略的实施，税务机关提出了依法治税，对税收执法程序的重视也得以加强。但是，由于受传统执法观念的影响，加之我国当前税收执法程序立法的滞后，程序违法的现象还是比较普遍的。存在忽视说明理由或告知程序；不重视甚至无视纳税人的陈述、申辩现象普遍；情报信息公开程序没有得到有效贯彻等等问题。最后分析了我国税收执法程序制度建设滞后的原因。一是受我国“重实体、轻程序”等传统观念因素的制约；二是受税收执法程序违法法律责任机制不健全等监督因素的制约。 第三章探讨了我国税收执法程序制度的完善。首先阐述了完善税收执法程序制度在税收法治建设中的重要作用。现阶段，我国正处于社会转型期，理论界和实务界都十分重视纳税人权利保障，同时认识到现代程序的价值和功能，要求与WT0规则接轨，这些都是我们摆脱“重实体、轻程序”的有利条件。通过建立税收执法程序制度，将纳税人吸纳到公正而富有理性的程序之中进行对话、沟通、妥协、理性选择等方式，既可以 <WP=55>减少税收征纳双方的摩擦，增强纳税人对税务机关的信任与合作，又可以形成全社会对税收公平征收的共识。因此，无论是税收法治建设的必然要求，还是税收征管的实际需要，最核心的问题就是完善税收执法程序制度。其次探讨了完善税收执法程序制度应遵循的原则。根据入世后WT0原则和我国税收法治建设的要求，完善税收执法程序制度应该遵循三个原则。一是尊重纳税人权利原则。尊重纳税人权利，既是税收执法程序工具价值的要求，同时也是税收执法程序的目的。二是公平原则。要求税务机关在实施税务行政行为时要在程序上平等对待纳税人，排除各种可能造成不平等或偏见的因素。三是公开原则。这是政治活动民主化在税收执法程序上的体现，是公民在宪法上的知情权的重要内容。最后提出了完善税收执法程序制度的具体构想。结合税收执法实践和充分考虑世界范围内行政程序法的发展趋势，应逐步建立：1、资讯公开制度。要明确须公开的资讯的范围、期限、方式等。不仅要赋予纳税人查阅所有税收法规政策的权利，课予税务机关免费公布有关资料的义务，而且要赋予纳税人就资讯公开享有的行政救济权，直到请求司法审查权。2、教示制度。要求税务机关在进行某项行政行为之前、之中、之后对纳税人享有哪些权利、承担哪些义务，如何行使有关权利、履行有关义务以及其他有关事项，负有以书面或口头形式告知纳税人并加以指导的义务，若税务机关未履行该项义务而导致相对人因此丧失权利或未履行有关义务而遭受损害，则应承担相应的法律责任的程序制度。3、说明理由制度。税务机关在作出对纳税人合法权益产生不利影响?更多还原

【Abstract】 In China now, neither in theory nor in practice, there is no deep research on the independent value, practical sense and other systems of the procedure of tax law enforcement, which lead to the delay of the legislative of the procedure of tax law enforcement, the lack of the rules of the procedure of law enforcement, and the rough of the installation of the procedure. So we need to have a deep discussion on the issues about the procedure of tax law enforcement. Based on the general principals, the author focuses firstly on the theory and practice of the procedure of tax law enforcement, then comes up with a blue map of structure concerning the procedure of tax law enforcement. This thesis falls into three chapters.The first chapter probes into general theories of the procedure of tax law enforcement.Firstly, we can inspect the concept and characteristics of the procedure of tax law enforcement from the power subject. The procedure of tax law enforcement is that the way, the step, the time limit, the sequence tax bureau should obey when it exerts the specific executive behavior on taxpayers under the tax law and regulations. The procedure of tax law enforcement is a legal procedure; The elements of the whole procedure include the way, the step, the time limit and sequence and many other time and space factors; The running result of the procedure is to make decision of taxation. Secondly, the author analyzes the value of the procedure of tax law enforcement. On the basis of the general value of the legal procedure and special connotation of the taxation, we inspect the value of the procedure from the outside value and the inside value. The legal procedure is not only the process of making decision, but also the premise of legitimacy. The procedute, of tax. law enyforcement takes an important part in. the, whole system of tax law, which reflect that it can guarantee the correct running of the substantial law, and realize the entity justice, and restrict the power that the taxation officers have, and protect the taxpayer right and the justice of the procedure of the tax law enforcement, realizing procedure justice, reasonable of the resources install, increasing the efficiency of the tax law .By studying the evolution and present conditions of the system of <WP=58>procedure of tax law enforcement in our country, the second chapter analyzes the reasons why construction of the procedure of tax law enforcement lags behind. The author firstly looks back the evolution of the system of procedure of tax law enforcement in our country. The procedures in different times distinguish from each other in content and form, which reflect the changes of the taxation practice and the tax law policy at that time. Our procedure of tax law enforcement has three stages: first setting up and stagnation stage; establishing and developing stage; transforming to new pattern stage. According to the developing of the three stages, we can see the modern tax revenue procedure system which is in order to restrict the abuse of the power of taxation, guarantee taxpayers’ participation in taxation activity and offer the relieving way has become the important contents and general trends of the construction of tax law with the increasing of the sense of the democratic taxation and the development of practice of ruling by tax law. we should abandon the traditional idea of the highly attention on management and strengthen the power of taxation in stead of promoting the level of the procedure of tax law enforcement progressively to reach the goal of realizing the tax revenue governed by law through the procedure. Then the author digs into the current situation and the existing problems of the procedure of the tax law enforcement. Since the reform and opening-up of 1978, the legislation of the procedure of tax law enforcement has been developing greatly. At the same time with the implementation of the general plan of running a country in accordance with the law, the tax authority proposed managing the tax in accordance with the law and taking much atten更多还原