论比例原则在税法中的适用-法学·经济法学专业毕业论文.docxVIP

中南大学硕士学位论文 中南大学硕士学位论文 摘要 摘 要 比例原则是法治国家下的一个产物，是从形式法治走向实质法治 的一个精神见证和极好注解，是控制公权力的一个标尺，是保障私权 利的一个刻度，是一个国家税收法治的象征。限制征税权、保障纳税 人的基本权利、实现税收法治与公正是比例原则适用于税法的必要性 体现，且中庸、和谐思想、量能课税和我国相关立法规定为该原则的 适用提供了理论基础。在税收债法中，比例原则规制因国家征税权而 侵害纳税人生存权与财产权的税收立法行为，纳税人的生存权和财产 权是课税的晃限。在税收优惠制度中，比例原则弥补了法定原则和公 平原则的不足，权衡经济、社会政策目标与公平负担之间的关系。在 税收征纳程序法中，税收保全、税务行政强制措施、税务检查、税务 机关的保密义务与税务行政处罚均应适用比例原则，该原则有效地压 缩征税自由裁量权在行使过程中恣意与专横的空间，制约征税自由裁 量权的滥用，是征税自由裁量权的行使理性化的重要保障。在税务争 讼法中，以比例原则为衡量标准，通过三个子原则的层层审查，论证 了税务复议前置与税务复议的限制条件的不合理。 关键词 比例原则税法基本权利 中南大学硕士学位论文 中南大学硕士学位论文 ABSTRACT ABSTRACT It should be held that the principle of proportionality is a product of the country ruled by law,an excellent annotation and an intangible proof of the process from rule by law in formality to substantiality,a scale to control public power,a dial to protect private rights and a symbol of the rule of law in one country．To control taxation power,protect taxpayer’S fundamental rights，achieve rule by law and justice are the necessity of the application of the principle of proportionality．The thought of mediocrity and harmony,levying with taxpayer’S ability and the related legislation are the basic theory．On substantive law,the right to survive and property fights are protected from taxation power,SO we take the fight to survive and property fights as the limits of taxation power．And the principle of proportionality keeps the balance between the aim of policy and justice in tax preference．On procedural law,the tax preserves， administrative enforcement，tax inspection，tax secret，revenue administrative punishment must apply the principle of proportionality,it’S an important guarantee for the rational exercise of the discretion of the tax，that the principle of proportionality can effectively compress the possibility that the discretion of the tax is exercised willfully and arbitrarily,restricts the abuse of the discretion of the tax．On prosecution law,with the thinking of the layers of review of the three junior principles， it comes to the conc