商业研究

商业研究

• 商法论丛 • 上一篇    下一篇

改革开放40年中国对外税收法律制度的现实与转型

侯欢   

  1. （西南政法大学 经济法学院，重庆〓401120）
  • 收稿日期:2018-10-25 出版日期:2019-02-15
  • 作者简介:侯欢（1990-），女，河南焦作人，西南政法大学经济法学院博士研究生，中国财税法治研究院助理研究员，研究方向：经济法学、财税法学。
  • 基金资助:
    国家社会科学基金项目“生态补偿财政法律制度研究”，项目编号：16BFX172；司法部国家法治与法学理论研究项目“中国纳税失信治理行为研究：2003-2017”，项目编号：17SFB3036；重庆市研究生科研创新项目“重庆自贸区税收征管法律制度创新研究”，项目编号：CYB17087；央地共建西南政法大学中国财税法治研究院项目资助。

The Reality and Transformation of China′s Tax Legal System for the Foreign in the Past 40 Years of Reform and Opening-up

HOU Huan   

  1. （Economic Law School, Southwest University of Political Science and Law,Chongqing 401120,China）
  • Received:2018-10-25 Online:2019-02-15

摘要： 改革开放以来，我国对外税收法律制度伴随着国家改革开放的步伐经历了四个不同的阶段。40年来我国对外税收法律制度以税收优惠为核心的实然样态因效果弱化而式微，未来对外税收法律制度的基本走向就是以制度创新为导向实现应然转型。本文力图从理论与实践进一步厘清税收优惠与制度创新之关系，并提出我国对外税收法律制度转型的进路构建：在推动对外税收优惠法治化的前提下，从国际和国内税收法律体系两个层面入手，创新中国对外税收法律制度。

关键词: 改革开放40年, 对外税收法律制度, 税收优惠, 制度创新, 转型

Abstract: With the pace of the Reform and Opening-up, China′s tax legal system for the foreign has undergone four different stages along. In the past 40 years, its actual pattern with tax incentives as the core has been weakened due to weakening effect. The basic trend of the future tax legal system for the foreign is to achieve the transformation of the institutional innovation. This paper attempts to further clarify the relationship between tax incentives and institutional innovation from the theory and practice, and proposes the way of transforming China′s tax legal system for the foreign: under the premise of promoting the rule of law on tax incentives for the foreign, we will start from two levels of international and domestic tax legal systems to innovate China′s tax legal system for the foreign.

Key words: The Past 40 Years of Reform and Opening-up, tax legal system for the foreign, tax incentives, institutional innovation, transformation