| 中美所得税法律制度发展历程的比较研究 |
| Alternative Title | The Comparison Study on Sino-US Income Tax Laws History
|
| 郎爽 |
| Subtype | 硕士
|
| Thesis Advisor | 吴双全
|
| 2009-05-22
|
| Degree Grantor | 兰州大学
|
| Place of Conferral | 兰州
|
| Degree Name | 硕士
|
| Keyword | 中国
美国
发展
所得税法
比较
|
| Abstract | 所得税法律制度的变迁同所有的法律制度的变迁一样，有其渐进的历史过程。作为税法的重要组成部分，因其特殊的财政功能在各国的起源历史上都与战争有着千丝万缕的联系。而当战争结束，所得税法“经济调节器”的功能凸显时，市场经济国家都把它的重要性提到法律制度改革层面，以使其能够为国家经济服务。
本文试图通过分别阐述中国与美国的所得税法在起源、发展及确立中的情形，来比较两个国家在不同的政治、历史、文化、法律传统及时代背景下所形成的不同所得税法律制度，并按时间顺序进一步阐述其各自的发展与变革。经由历史发展进程的比较，揭示暗含在制度背后的法律精神之异同。同时，借鉴美国沉淀百年的法律精神与制度发展中的精华，试图找出中国在所得税改革方面存在的问题并提出解决对策。
本文除引言和结语外，主体分为四部分：
第一部分为所得税法律制度概述。本部分是在介绍中美所得税法发展历程之前对所得税进行的简要概述，分别从所得税的概念和特征、所得税在西方国家的诞生、所得税法律制度的模式及代表国家三个方面来进行阐述。
第二部分为中美所得税法的历史起源与早期发展。在本部分，分别介绍了中国与美国所得税法的历史起源，再现历史真实场景，在特定的背景中讲述所得税法在两国产生与发展的过程。同时，也对其起源作出比较。
第三部分为中美所得税法的变革与现状。本部分从个人所得税法和企业所得税法（公司所得税法）两个不同的立法制度来阐述中国和美国所得税法的发展与变革。在对两国所得税法发展历程比较的基础上，引申出所得税法改革历程中所存在的巨大差异。
第四部分为中国对美国所得税法律制度的借鉴。通过对美国所得税法律制度优越性的剖析，解析我国所得税法律制度存在的不足，进而提出借鉴的对策并指出应完善的方向。 |
| Other Abstract | The process of changes in income tax law system, like all the other law systems, is a gradual historical course. As an important component of the tax laws, the origins of income tax laws in all countries’ histories are inextricably linked to war because of their special financial features. When the war ends, the function of Income Tax Act as an “economic regulator" is highlighted, and its importance has been mentioned to the level of reforms of national legal systems by the market economy countries, so as to place it in the service of national economy.
This article attempts to describe the different circumstances in origin, development, and establishment of the income tax laws between China and the United States, in order to compare the different income tax legal systems under the different political, historical, cultural, legal traditional and historical background, and to further elaborate their respective development and changes in chronological order. By comparison with the different history development processes，the similarities and differences of legal spirit behind the systems between the two countries is revealed. At the same time, borrowing precipitated the essence of the development of the legal spirit and systems from the United States for centuries, we’re trying to find out the problems in the reform of China's income tax law and propose solutions.
In addition to the introduction and conclusion of this article, the main body is divided into four parts.
The first part is an overview of the legal system for income tax. Before introducing the development process of the Income Tax Act of China and the United States respectively, this part is a summary statement of income tax law expounded from three aspects: the concept and features of income tax, the naissance of income tax in Western countries and the patterns and typical states of the legal system of income tax.
The second part is the historical origin and development of Sino-US Income Tax Act. In this section, the author describes the major differences on the historical origin of the Income Tax Act between China and the United States, showing the real historical scene by facts and introducing the processes of birth and development of the income tax acts in the specific context, as well as comparing and noting their origin.
The third Part is about the revolution and present conditions of Sino-US income tax laws. This section describes the two different legislative systems in China and t... |
| URL | 查看原文
|
| Language | 中文
|
| Document Type | 学位论文
|
| Identifier | https://ir.lzu.edu.cn/handle/262010/201725
|
| Collection | 法学院
|
Recommended Citation
GB/T 7714 |
郎爽. 中美所得税法律制度发展历程的比较研究[D]. 兰州. 兰州大学,2009.
|
Items in the repository are protected by copyright, with all rights reserved, unless otherwise indicated.
