论税权监督.docVIP

中华人民共和国教育部 东北林业大学 高等教育自学考试 毕业论文 论文题目： 论税权的监督 学 生： 指导教师： 专 业： 法 律 2015年4月 论税权的监督 摘 要 税权是国家为实现其职能，取得财政收入，在税收立法、执法、司法等方面的权力，是取得财产所有权之权。税权是权力，任何缺乏监督和制约的权力总是容易自我膨胀并趋于腐败，税权滥用的结果必然是侵害公民的财产权，因此应该对税权加以监督和制约。税权作为一种侵益性的公权力，国家权力对公民财产的侵犯主要表现在税收领域，由此税权应该受到严格的监督。就此，本文对税权监督做了部分论述。 首先，在论文的引言部分，介绍了目前我国经济发展、税收收入与国民收入的不平衡；第二章对国家税权的概念、特征及国家税权法律监督的理论依据进行了详细的解析；第三章我国税权监督现状及存在的问题是论文分析问题的部分，分别论述了我国税收立法权、税收执法权和税收司法权的现状及存在的问题；第四章论述了西方一些国家税权法律监督的实践以及对我国税权监督的指引作用；最后第五章针对己经发现的我国国家税权法律监督问题提出了完善的建议，包括完善立法监督、完善执法监督及完善司法监督的具体做法。 关键词：税权；税权监督；税收立法权；税收执法权；税收司法权 The supervision of the Tax Righty Abstract The tax right is the state for the realization of its functions, revenue in the tax legislation, law enforcement, judicial, and other aspects of power, is to achieve the ownership of property right. Tax authority is the authority, any lack of supervision and restriction is always easy to self expansion and abuse of tax power tends to corrupt, resulting in inefficient allocation of social resources, thereby affecting social prosperity and stability, we should supervise and restrict the right of the tax. The tax right is one kind of the public authority of the invading, state power to the citizen property infringement mainly in the field of tax, the tax authority should be under strict supervision. In this connection, this paper do some discussion on the supervision of tax power. First of all, in the introduction part, introduces the current development of economy of our country, tax revenue and national income imbalance; the second chapter has carried on the detailed analysis of the the