修改税收征收管理法的若干研究

1D922.221018309726024OOO2……………………………………………………………………………………………………………………………………………………………………………………………………………………………………3……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………4…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………MasterDegreeThesisofJilinUniversityAttentiontoweathertoreviseandhowtorevise5TLMLContentsForeword-------------------------------------------------------------1PartOneTheExecutionandMainFlawsofTLML------------41.TheLegislationBackgroundandfeaturesoftheTLMLinForce-------------------------------------------------------------4(1)LegislationBackground----------------------------------------4(2)ContentsandFeaturesofTLMLinForce-------------------52.TheExecutionofTLMLINForce----------------------------63.MainFlawsoftheTLMLonForce--------------------------9(1)TheTLMLIsNotSuitablefortheNewCircumstancesaftertheadoptionofthesystemoftaxdistribution--------10(2)TheTLMLIsNotSuitablefortheNewSituationafterTaxationReform-----------------------------------------------11(3)TLMLHasFallenbehindthepracticeofTaxLevyandManagementReform------------------------------------------12(4)TLMLHasLaggedbehindtheDevelopmentofEconomicSituation---------------------------------------------------------13MasterDegreeThesisofJilinUniversityAttentiontoweathertoreviseandhowtoreviseTLML6PartTwoTheCoreofRevisiontoTLMLandTentativeRevisionPlan------------------------------------------------------171.AbouttheJurisdictionofTLML-----------------------------17(1)TheNecessityofEnlargingtheJurisdictionofTLML---17(2)TroublesCausedbyRegulationsinForce-----------------20(3)TentativeRevisionPlan---------------------------------------232.AboutTaxRegistration…………………………………23(1)CurrentFlaws---------------------------------------------------23(2)TentativeRevisionPlan---------------------------------------283.AboutInvoiceSupervision-----------------------------------29(1)PresentSituationofInvoiceSupervisioninOurCountry29(2)MainProblems-------------------------------------------------32(3)TentativeRevisionPlan---------------------------------------344.AboutEnforcementSubjects---------------------------------35(1)EnforcementSubjectProblemsinsidetheTaxAdministrationSystem-----------------------------------------35(2)RelativeProblemsonOtherDepartment-------------------37(3)TentativeRevisionPlan---------------------------------------40MasterDegreeThesisofJilinUniversityAttentiontoweathertoreviseandhowtoreviseTLML75.AboutLegalResponsibility----------------------------------41(1)IsitappropriateforTaxAdministrationOrganstoPunishtheViolationsofTaxLawthatCommitCrimebeforeTransferringIttoJudicatureOrgansforCriminalSanction----------------41(2)IsItAppropriatetoStopSellingInvoicestoandTakeoverInvoicesfromThoseWhoEvadeTaxesandDemandofOweTaxes,and/orPutoffPayingTaxes--------------------43(3)TheFormulationoftheLowerLimitfortheViolationofTaxLaw,suchasEvadingTaxes,RefusingtoPayTaxes,EvadingtheDemandofOweTaxes,seekingexportrefund-----------44(4)IsItAppropriatetoReconsiderinAdvanceifthePartyConcernedRefusestoObeythePenaltyMadebyTaxAdministrationOrgansaccordingtoMultiplesofTaxPayment------------------------------------------------47(5)TheCooperationbetweenTaxAdministrationOrgansandBankOrgans---------------------------------------------------50(6)TheFormulationofTaxLevyResponsibilitySystemforEnterprisesthatWasconvertedandWentBankruptcy----51MasterDegreeThesisofJilinUniversityAttentiontoweathertoreviseandhowtoreviseTLML8(7)TentativeRevisionPlan--------------------------------------52Addix1:IndexOfThesis----------------------------------------55Addix2:MainReferences---------------------------------------57Abstract(Chinese)------------------------------------------------59Abstract(English)-------------------------------------------------65PostScript----------------------------------------------------------70199294,1993111995228,,971994,,90%1011198612,,198642019891992662131419986,,15199319975,178.780.890.6198.268.3150.5233.5484.5331.119941997,65.87,177.69,63.6;10.8175.65;,1997,17000(),161/31997,12.1,16.2%,19931997,22904656726055406038;2.067.311.113.217.9;:3.02%4.85%4.75%4.8%5.8%1993199817596.934553.265383.356434.017548.388551,GDP,,1994,1994,,18()19952191994,61.72000,380001994216800,126,6000,19941442,92819,313.8;19952131,55229,309.7199434624,1.4820,2524,2971997112122300,1995-19962875,,80%……53231993,2425,1304200280020%1%199730.5%,17%,,261027,,,228292627463031,32,331998,3400,1400,41%3435(),,,36,,,37,,,,19994-6,9.8183476744,663659,19%,67086.759,30008.883,1084.869,48207.16:382273165,450184,19%,27616.25,17313.05,12.69,16210.315;1203579,213475,17.7%,39470.507,12695.833,1072.179,31996.84510440,571,268.8;56,922.6,8237,2133()33616250001013.439,404119994-7,,,,,,,,,,,,42,,,,431994,,44,,,,,4546444544447,2848,5,,404145495028251525354,,199810%45.4%1%5.6%26.3%0.7%,55()56,373839561565657()585919972628755%15%80%,,,562:,,60,61621994,2