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改革方法论:立法法修正案事涉“税率法定”

来源: 南方日报网络版     时间: 2019年12月12日 19:14:23
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(  编)(者)(按)(/两)(会)(闭)(幕)(,改)(革)(毫)(无)(意)(外)(的)(成)(为)(真)(正)(的)(关)(键)(词)(。
  如)(中)(国)(改)(革)(开)(放)(的)(总)(设)(计)(师)(邓)(小)(平)(所)(言)(,改)(革)(也)(是)(一)(场)(革)(命)(,这)(决)(定)(改)(革)(既)(需)(要)(勇)(气)(,又)(需)(要)(智)(慧)(,同)(时)(更)(需)(要)(具)(体)(实)(施)(的)(方)(法)(论)(。无)(论)(是)(牵)(一)(发)(动)(全)(身)(的)(财)(税)(体)(制)(改)(革)(,还)(是)(涉)(及)(到)(数)(额)(巨)(大)(的)(国)(有)(企)(业)(体)(制)(的)(深)(化)(改)(革)(,抑)(或)(是)(否)(能)(够)(进)(一)(步)(降)(低)(企)(业)(营)(商)(环)(境)(负)(担)(的)(改)(革)(,都)(需)(要)(拥)(有)(具)(体)(实)(施)(的)(方)(法)(论)(。
  从)(勇)(气)(到)(智)(慧)(,再)(到)(方)(法)(论)(,深)(化)(改)(革)(从)(制)(度)(设)(计)(到)(实)(施)(,正)(在)(一)(步)(一)(步)(改)(变)(着)(我)(们)(生)(活)(着)(的)(这)(个)(时)(代)(。
  立)(法)(法)(修)(正)(案)(事)(涉)(“税)(率)(法)(定)(”
  经)(过)(一)(番)(波)(折)(之)(后)(,“税)(率)(法)(定)(”原)(则)(有)(望)(重)(新)(回)(到)(立)(法)(法)(修)(正)(案)(草)(案)(中)(。3月)(12日)(上)(午)(举)(行)(的)(十)(二)(届)(全)(国)(人)(大)(三)(次)(会)(议)(主)(席)(团)(第)(二)(次)(会)(议)(上)(,全)(国)(人)(大)(法)(律)(委)(员)(会)(建)(议)(,根)(据)(代)(表)(意)(见)(,将)(立)(法)(法)(修)(正)(案)(草)(案)(中)(“税)(种)(的)(开)(征)(、停)(征)(和)(税)(收)(征)(收)(管)(理)(的)(基)(本)(制)(度)(”这)(一)(法)(定)(事)(项)(的)(表)(述)(,修)(改)(为)(“税)(种)(的)(设)(立)(、税)(率)(的)(确)(定)(和)(税)(收)(征)(收)(管)(理)(等)(税)(收)(基)(本)(制)(度)(”。多)(位)(财)(税)(法)(律)(专)(家)(认)(为)(,这)(是)(我)(国)(财)(税)(法)(治)(建)(设)(的)(一)(大)(进)(步)(。
  “税)(率)(法)(定)(”之)(争)(
  3月)(8日)(下)(午)(,全)(国)(人)(大)(常)(委)(会)(副)(委)(员)(长)(李)(建)(国)(作)(了)(《立)(法)(法)(》修)(正)(案)(三)(审)(稿)((以)(下)(称)(“三)(审)(稿)(”)说)(明)(。其)(介)(绍)(,三)(审)(稿)(第)(三)(条)(中)(规)(定)(“税)(种)(的)(开)(征)(、停)(征)(和)(税)(收)(征)(收)(管)(理)(的)(基)(本)(制)(度)(,只)(能)(由)(法)(律)(规)(定)(”。
  而)(在)(此)(前)(的)(《立)(法)(法)(》修)(正)(案)(二)(审)(稿)(中)(,相)(关)(表)(述)(为)(“税)(种)(、纳)(税)(人)(、征)(税)(对)(象)(、计)(税)(依)(据)(、税)(率)(和)(税)(收)(征)(收)(管)(理)(等)(税)(收)(基)(本)(制)(度)(”要)(制)(定)(法)(律)(。
  这)(一)(删)(改)(在)(财)(税)(法)(律)(专)(家)(和)(全)(国)(人)(大)(代)(表)(中)(引)(起)(热)(议)(,他)(们)(担)(心)(,如)(此)(规)(定)(过)(于)(笼)(统)(,不)(利)(于)(有)(效)(规)(范)(政)(府)(的)(征)(税)(权)(力)(,难)(以)(全)(面)(落)(实)(税)(收)(法)(定)(原)(则)(。
  为)(此)(,3月)(11日)(中)(国)(财)(税)(法)(学)(研)(究)(会)(向)(全)(国)(人)(大)(法)(工)(委)(、预)(算)(工)(委)(递)(交)(了)(一)(份)(《关)(于)(完)(善)(税)(收)(法)(定)(的)(建)(议)(》(以)(下)(称)(《建)(议)(》)。
  与)(此)(同)(时)(,全)(国)(人)(大)(代)(表)(、山)(东)(电)(影)(电)(视)(剧)(制)(作)(中)(心)(艺)(术)(副)(总)(监)(赵)(冬)(苓)(也)(联)(合)(几)(位)(人)(大)(代)(表)(提)(出)(相)(似)(建)(议)(。
  中)(国)(财)(税)(法)(学)(研)(究)(会)(会)(长)(刘)(剑)(文)(介)(绍)(,《建)(议)(》的)(主)(要)(内)(容)(是)(,税)(率)(应)(该)(在)(法)(律)(范)(围)(内)(由)(全)(国)(人)(大)(主)(导)(进)(行)(调)(整)(。
  刘)(剑)(文)(认)(为)(,税)(收)(法)(定)(原)(则)(包)(括)(三)(个)(方)(面)(:一)(是)(课)(税)(要)(件)(法)(定)(,即)(纳)(税)(人)(、征)(税)(对)(象)(、税)(率)(等)(基)(本)(税)(收)(要)(素)(应)(当)(由)(法)(律)(规)(定)(;二)(是)(课)(税)(要)(素)(明)(确)(,即)(上)(述)(基)(本)(税)(收)(要)(素)(在)(法)(律)(中)(的)(规)(定)(应)(尽)(可)(能)(是)(明)(确)(、详)(细)(的)(,避)(免)(出)(现)(漏)(洞)(和)(歧)(义)(;三)(是)(征)(税)(合)(法)(,即)(税)(务)(机)(关)(必)(须)(严)(格)(按)(照)(法)(律)(规)(定)(的)(课)(税)(要)(件)(和)(征)(纳)(程)(序)(来)(征)(收)(税)(款)(,不)(允)(许)(随)(意)(加)(征)(、减)(征)(、停)(征)(或)(免)(征)(。
  “税)(率)(决)(定)(了)(纳)(税)(人)(税)(负)(的)(轻)(重)(,如)(果)(《立)(法)(法)(》规)(定)(的)(税)(收)(法)(定)(原)(则)(不)(包)(含)(税)(率)(法)(定)(的)(话)(,就)(意)(味)(着)(行)(政)(机)(关)(可)(能)(获)(得)(了)(擅)(自)(增)(加)(或)(降)(低)(税)(率)(的)(大)(权)(,其)(结)(果)(必)(然)(将)(是)(税)(制)(变)(动)(不)(稳)(定)(。”
  受)(国)(际)(油)(价)(下)(跌)(影)(响)(,我)(国)(成)(品)(油)(价)(格)(在)(去)(年)(11月)(29日)(、12月)(13日)(及)(今)(年)(1月)(12日)(迎)(来)(多)(次)(下)(调)(。
  财)(政)(部)(和)(国)(家)(税)(务)(总)(局)(下)(发)(通)(知)(,三)(次)(上)(调)(汽)(油)(和)(柴)(油)(等)(成)(品)(油)(的)(消)(费)(税)(。这)(种)(未)(经)(过)(立)(法)(机)(关)(讨)(论)(就)(上)(调)(税)(收)(的)(做)(法)(,备)(受)(争)(议)(。
  修)(法)(焦)(点)(
  财)(税)(法)(律)(专)(家)(和)(全)(国)(人)(大)(代)(表)(对)(“税)(率)(法)(定)(”的)(质)(疑)(,引)(起)(了)(立)(法)(机)(关)(的)(关)(注)(。
  在)(3月)(12日)(上)(午)(举)(行)(的)(十)(二)(届)(全)(国)(人)(大)(三)(次)(会)(议)(主)(席)(团)(第)(二)(次)(会)(议)(上)(,第)(十)(二)(届)(全)(国)(人)(民)(代)(表)(大)(会)(法)(律)(委)(员)(会)(提)(交)(了)(关)(于)(《中)(华)(人)(民)(共)(和)(国)(立)(法)(法)(修)(正)(案)((草)(案)()审)(议)(结)(果)(报)(告)(》(以)(下)(称)(《报)(告)(》)。
  现)(行)(第)(十)(八)(条)(规)(定)(,列)(入)(全)(国)(人)(民)(代)(表)(大)(会)(会)(议)(议)(程)(的)(法)(律)(案)(,由)(法)(律)(委)(员)(会)(根)(据)(各)(代)(表)(团)(和)(有)(关)(的)(专)(门)(委)(员)(会)(的)(审)(议)(意)(见)(,对)(法)(律)(案)(进)(行)(统)(一)(审)(议)(,向)(主)(席)(团)(提)(出)(审)(议)(结)(果)(报)(告)(和)(法)(律)(草)(案)(修)(改)(稿)(,对)(重)(要)(的)(不)(同)(意)(见)(应)(当)(在)(审)(议)(结)(果)(报)(告)(中)(予)(以)(说)(明)(,经)(主)(席)(团)(会)(议)(审)(议)(通)(过)(后)(,印)(发)(会)(议)(。
  《报)(告)(》称)(,法)(律)(委)(员)(会)(经)(研)(究)(认)(为)(,税)(率)(是)(税)(种)(的)(基)(本)(要)(素)(,凡)(是)(单)(行)(税)(法)(都)(要)(对)(税)(率)(做)(出)(规)(定)(。比)(如)(企)(业)(所)(得)(税)(法)(,在)(设)(立)(这)(一)(税)(种)(的)(同)(时)(,规)(定)(税)(率)(为)(25%;明)(确)(税)(率)(由)(法)(律)(规)(定)(,并)(不)(排)(除)(税)(收)(单)(行)(法)(律)(同)(时)(明)(确)(由)(国)(务)(院)(对)(具)(体)(税)(率)(作)(出)(调)(整)(,比)(如)(车)(船)(税)(法)(,在)(规)(定)(税)(目)(的)(同)(时)(,相)(应)(也)(规)(定)(了)(幅)(度)(,并)(授)(权)(国)(务)(院)(或)(者)(地)(方)(可)(以)(在)(幅)(度)(内)(确)(定)(具)(体)(税)(额)(或)(者)(调)(整)(。
  为)(此)(,按)(照)(落)(实)(税)(收)(法)(定)(原)(则)(的)(要)(求)(,根)(据)(代)(表)(们)(的)(意)(见)(,建)(议)(将)(这)(一)(项)(表)(述)(修)(改)(为)(“税)(种)(的)(设)(立)(、税)(率)(的)(确)(定)(和)(税)(收)(管)(理)(等)(税)(收)(基)(本)(制)(度)(”(修)(改)(决)(定)(草)(案)(第)(四)(条)()。
  刘)(剑)(文)(认)(为)(,这)(是)(我)(国)(财)(税)(法)(治)(建)(设)(的)(一)(大)(进)(步)(,既)(可)(为)(市)(场)(经)(济)(发)(展)(营)(造)(稳)(定)(的)(环)(境)(、合)(理)(的)(税)(法)(环)(境)(,也)(有)(利)(于)(以)(点)(带)(面)(地)(推)(进)(我)(国)(的)(法)(治)(进)(程)(。
  现)(行)(《立)(法)(法)(》第)(二)(十)(二)(条)(规)(定)(,法)(律)(草)(案)(修)(改)(稿)(经)(各)(代)(表)(团)(审)(议)(,由)(法)(律)(委)(员)(会)(根)(据)(各)(代)(表)(团)(的)(审)(议)(意)(见)(进)(行)(修)(改)(,提)(出)(法)(律)(草)(案)(表)(决)(稿)(,由)(主)(席)(团)(提)(请)(大)(会)(全)(体)(会)(议)(表)(决)(,由)(全)(体)(代)(表)(的)(过)(半)(数)(通)(过)(。
  全)(国)(人)(大)(法)(工)(委)(副)(主)(任)(郑)(淑)(娜)(曾)(公)(开)(表)(示)(,税)(种)(即)(包)(括)(纳)(税)(人)(、征)(税)(对)(象)(、计)(税)(依)(据)(和)(税)(率)(,为)(了)(表)(述)(更)(为)(科)(学)(采)(取)(了)(目)(前)(修)(正)(案)(的)(表)(述)(。
  利)(益)(之)(争)(
  那)(么)(究)(竟)(是)(什)(么)(原)(因)(导)(致)(了)(前)(述)(“税)(率)(去)(留)(风)(波)(”呢)(?
  刘)(剑)(文)(教)(授)(介)(绍)(,据)(他)(了)(解)(,《立)(法)(法)(》修)(正)(案)(三)(审)(稿)(中)(将)(“纳)(税)(人)(、征)(税)(对)(象)(、计)(税)(依)(据)(、税)(率)(”四)(个)(重)(要)(元)(素)(删)(除)(,可)(能)(出)(于)(以)(下)(两)(个)(方)(面)(的)(考)(虑)(:一)(是)(,《立)(法)(法)(》规)(定)(税)(率)(法)(定)(后)(,税)(率)(由)(全)(国)(人)(大)(确)(定)(,会)(影)(响)(到)(地)(方)(政)(府)(对)(于)(地)(方)(税)(税)(率)(的)(确)(定)(;二)(是)(,税)(率)(政)(策)(是)(调)(控)(经)(济)(的)(重)(要)(杠)(杆)(,中)(央)(政)(府)(相)(关)(部)(门)(根)(据)(实)(际)(情)(况)(提)(出)(调)(整)(税)(率)(。一)(旦)(税)(率)(法)(定)(,中)(央)(政)(府)(相)(关)(部)(门)(将)(难)(以)(及)(时)(采)(取)(此)(手)(段)(,进)(行)(经)(济)(调)(控)(。
  对)(于)(上)(述)(两)(个)(问)(题)(,刘)(剑)(文)(认)(为)(大)(可)(不)(必)(担)(忧)(。对)(于)(第)(一)(个)(问)(题)(,在)(目)(前)(的)(18种)(税)(中)(,可)(以)(分)(为)(三)(类)(:中)(央)(税)(、地)(方)(税)(、中)(央)(和)(地)(方)(共)(享)(税)(。
  根)(据)(税)(率)(法)(定)(原)(则)(,虽)(然)(上)(述)(三)(种)(税)(的)(税)(率)(都)(需)(要)(由)(全)(国)(人)(大)(以)(立)(法)(形)(式)(统)(一)(规)(定)(,但)(是)(,对)(于)(地)(方)(税)(,全)(国)(人)(大)(立)(法)(时)(可)(设)(定)(为)(浮)(动)(税)(率)(,即)(给)(税)(率)(一)(个)(范)(围)(,在)(这)(浮)(动)(范)(围)(内)(,由)(地)(方)(政)(府)(选)(择)(地)(方)(税)(率)(。比)(如)(现)(行)(车)(船)(税)(的)(税)(率)(,就)(采)(取)(了)(这)(种)(方)(式)(。
  对)(于)(第)(二)(个)(问)(题)(,刘)(剑)(文)(认)(为)(,虽)(然)(全)(国)(人)(民)(代)(表)(大)(会)(每)(年)(只)(召)(开)(一)(次)(,但)(是)(其)(闭)(会)(后)(,还)(有)(全)(国)(人)(大)(常)(委)(会)(处)(理)(日)(常)(工)(作)(。每)(年)(全)(国)(人)(大)(常)(委)(会)(要)(召)(开)(6次)(会)(议)(,难)(道)(每)(两)(个)(月)(调)(整)(一)(次)(税)(率)(还)(不)(够)(?
  “税)(率)(是)(不)(能)(频)(繁)(调)(整)(的)(,会)(影)(响)(政)(府)(的)(公)(信)(力)(,也)(不)(利)(于)(市)(场)(经)(济)(稳)(定)(发)(展)(。”刘)(剑)(文)(说)(。
  中)(国)(政)(法)(大)(学)(财)(税)(法)(研)(究)(中)(心)(主)(任)(施)(正)(文)(介)(绍)(,税)(率)(由)(法)(律)(规)(定)(,是)(国)(际)(通)(行)(的)(惯)(例)(。很)(多)(国)(家)(都)(是)(由)(宪)(法)(法)(律)(表)(述)(税)(收)(法)(定)(的)(原)(则)(。
  比)(如)(法)(国)(的)(宪)(法)(规)(定)(各)(个)(税)(种)(的)(征)(税)(基)(础)(、税)(率)(必)(须)(制)(定)(法)(律)(。日)(本)(的)(宪)(法)(规)(定)(,税)(种)(的)(设)(立)(和)(现)(行)(税)(收)(的)(调)(整)(、税)(率)(都)(由)(法)(律)(来)(规)(定)(。
  施)(正)(文)(教)(授)(还)(认)(为)(,地)(方)(政)(府)(自)(行)(制)(定)(税)(收)(优)(惠)(政)(策)(,违)(反)(了)(税)(收)(法)(定)(原)(则)(。清)(理)(税)(收)(优)(惠)(必)(须)(有)(法)(律)(做)(保)(障)(,法)(律)(中)(明)(确)(制)(定)(税)(收)(优)(惠)(的)(适)(用)(条)(件)(、优)(惠)(方)(式)(、适)(用)(范)(围)(等)(关)(键)(元)(素)(。
  为)(此)(,施)(正)(文)(建)(议)(,此)(次)(《立)(法)(法)(》修)(改)(应)(该)(增)(加)(税)(收)(优)(惠)(“只)(能)(由)(法)(律)(规)(定)(”的)(条)(款)(,切)(实)(维)(护)(税)(收)(政)(策)(的)(严)(肃)(性)(。
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