正当程序理念与税收征管法修改.docxVIP

正当程序理念与税收征管法的修改 摘 要 税收是国家财政资源的的主要来源，而正因为有了财政的支持，国家的管理才会更加有效的进行，我国税收最基本的依据就是《税收征收管理法》。尽管我国的《税收征收管理法》被修订了多次，内容也日趋完善，然而也依然存在着几个问题：仍然有保守落后的成分，修改的篇幅太小，没有注意提升税收的理念；其中的改动忽略了要保障纳税者的合法权益，只是注重于增强税收征管机关的权力，而这些改革是无法适应当前不断变化的税收形势以及税收国际化的发展。 本文是建立在正当程序理念的基础之上的，以此来全面的分析当前税收程序中存在的不足，从而建立起一套协调形式主义和理性价值的税收的征管程序，全面的提升《税收征收管理法》的法律质量，保障税收的公平公正性，合理的分配关于税收管理的法律关系的权力与义务，保障税收取于民用于民，这些也正是我国修订税收法的基本目标。 关键词：正当程序理念；税收征管法；修改 Abstract Tax is the main source of national financial resources, and because there are the support of finance, the countrys management will be more effective, the tax basis are the most basic of the tax administration. Although our countrys tax administration and collection law was revised many times, the content is also gradually perfect, but still there are a few problems: there are still backward, modify the space is too small, no attention to promote the concept of tax; Changes of these neglected to safeguard the legitimate rights and interests of taxpayers, just focus on strengthening tax collection and administration organs of power, and these reforms is unable to adapt to the current changing tax situation and the development of internationalization of tax. This article is based on the concept of due process, to a comprehensive analysis to the defects of the current tax program, so as to establish a coordination of formalism and rational value of the tax collection and management procedures, fully improve the quality of the law of the tax administration and collection law, ensure the fair and justice of tax, reasonable distribution of power and the obligation of the legal relationship of revenue management, security tax collection in civil in people, which is the basic goal of our countrys tax law. Key words: the concept of due process; The tax administration law; Modify the 目 录 TOC \o 1-3 \h \u 5404 1 引言 1 20937 2 相关理论的综述 2 37 2.1税收征管法正当程序理念的深刻含义 2 19158 2.2 税收征收管理法正当程序理念的作用 2 8359 3 税收征管法正当程序理念的价值分析 2 6137 3.1 内在价值 2 14437 3.1.1开放性 2 12778 3.1.2经济性