量能课税原则法律地位探析经济法学专业论文.docxVIP

山东科技大学硕士学位论文 摘要 摘 要 税法在国家宏观调控和社会发展中起着特殊的作用，运用税法改革来调节经济已经 成为国家必不可少的法律和经济手段之一。税法基本原则是税法基本精神和基本价值的 集中体现，其对税法改革起着不可替代的规范和指导作用。在我国进行的一系列税法改 革中税法基本原则的改革没有得到足够的重视和关注，这与税法基本原则的重要作用极 不相符。 在税法基本原则中公平精神原则的缺失是税法改革的最大不足之一。量能课税原则 正是一个体现公平精神和理念，并且追求实质公平的形式公平原则。但是，目前量能课 税原则的法律地位在学界尚存在在较大分歧，在规范和指导税法改革，推动税收公平进 而推进社会公平等方面的作用还没有发挥。 对量能课税原则的基本内涵、税法基本原则的确立标准等相关问题进行研究、界定 和分析，对量能课税原则法律地位的各种有代表性的学说进行较为系统的梳理和评析， 并依据税法基本原则的相关知识，结合我国经济社会和税法的发展实际，提出确立量能 课税原则为我国税法的基本原则的观点。 通过明确量能课税原则的法律地位，发挥量能课税原则对我国正在进行的“轰轰烈 烈”的税法改革的规范和指导作用，促使税法改革朝着 “公平之法”和“纳税人之法” 的方向和道路进行，从而进一步推动我国税收公平和社会公平的实现，并更好的保护纳 税人的合法权利。 关键词 税法改革 量能课税 基本原则 税收公平 山东科技大学硕士学位论文 ABSTRACT ABSTRACT Tax law plays a peculiar role in the macro-regulation and social development. And it is a legally and economically essential instrument to regulate economy via the reform of tax law. The basic principle of tax law is the key expression of the elementary spirit and value of tax law, which is irreplaceable to instruct and guide the reform of tax law. In the reform of tax law, the basic principle of tax law has not been concerned fully, which does not satisfy the importance of the basic principle of tax law. In the basic principles of tax law, it is the most weakness to be lack of the spirit of fairness. Ability-to-pay principle is a principle of expressing the spirit of fairness, which also pursues the substantial justice. However, there is a big debate on the legal status of ability-to- pay principle. And it does not function well to instruct and guide the reform of tax law, to enforce tax fairness and then social equality. The article studies and defines the basic content of ability-to-pay principle, and analyses the criterion to establish the basic principle of tax law. Also, the article reviews and analyses the theories of legal status about the principle systematically. At the same time, it puts up a view to define ability-to-pay principle as the basic principle of tax law acco