我国税权问题研究

【作者】 牛有德；

【导师】 吴旭东；

【作者基本信息】 东北财经大学 ， 财政学， 2005， 硕士

【摘要】 税权是财政领域的一个重要问题，尤其是我国正处在经济转轨时期，正确认识法律意义上的税权与经济意义上的税收两者之间的关系，厘清税权的涵义以及税权划分对我国税收在税收立法、税收执法和税收司法等方面的影响具有现实意义。 目前，我国理论界对税权的论述、尤其是系统论述的比较少，税权的相关论文也观点各异；国外对税权的研究以德国、日本为代表，研究成果比较成熟，但是税权研究跨越法学和经济学两个学科，再加上语言的原因，我国引进国外的优秀研究成果比较少。 税权是税收立法权、税收执法权和税收司法权的集合。在税权领域中，税收立法权处于核心地位，是税收执法权、司法权存在和有效行使的前提与基础；税收执法权是关键，完备的法律如果得不到良好的执行，无异于流于空谈，税收的财政职能和经济职能只有通过税收执法才能实现，与税收立法和税收司法相比，税收执法最为直接、具体，直接体现国家与纳税人之间的利益分配关系和法律关系；税收司法权是保障，税法的良好执行离不开强有力的司法保障，税收违法行为只有得到应有的处罚，才能体现税法的权威，在维护税收公平的同时，纳税人的合法权益才能得到保护，税收司法权是对税收执法权的监督和约束。 本文从厘清税权的基本概念入手，试图通过对我国目前税权运行状况及存在问题的描述，在分析税权领域存在问题的基础上，提出相应的政策建议。 文章分为四部分： 第一部分主要是在界定税权概念的基础上明确其构成及其确定和划分税权的基本原则，再通过税权分配模式的国际比较，得出税权划分的共性及其对我国税权划分方面的启示。更多还原

【Abstract】 The taxing power is an important question of the financial domain, The correct understanding of the relationship between the taxing power in legal significance and the tax in economical significance, and also the understanding of the taxing power as well as the dividing of the taxing power is of a great practical significance to our country’s tax in aspect of tax legislation, tax enforcement and tax jurisdiction during the time of economy transition.At present, the especial comprehensive elaboration about the taxing power is quite a few, the papers about the taxing power have different viewpoints; the research on the taxing power which were taken in Germany and Japan are representative, and have gotten some achievements, but the research on the taxing power surmount two disciplines which are law and economics, in addition to the reason of language, the excellent research achievements overseas which are introduced to our county is quite a few.The taxing power is the union of the tax legislative, the tax enforcement and the tax jurisdiction. In the domain of taxing power, the tax legislative is the core, it is the premise and foundation which the tax enforcement and the tax jurisdiction exist and are exercised effectively; The tax enforcement is the key, the complete law will become no meaning if it does not been executed well; the financial function and the economical function of tax can be realized only by the tax enforcement; compared with the tax legislation and the tax jurisdiction, the tax enforcement is more direct and concrete, directly manifests the relations of benefit assignment and the legal relations between the nation and the taxpayer; The tax jurisdiction is the safeguard, the good execution of tax law need powerful judicial safeguard, the tax authority can be manifested only when tax illegal activity obtains proper punishment. Taxpayer’s legitimate rights and interests can obtain protection at the same time of maintaining tax fair. The tax jurisdiction is the surveillance更多还原