构建纳税人权利保护官法律制度研究

发布时间：2018-01-04 09:29

本文关键词：构建纳税人权利保护官法律制度研究　出处：《云南大学》2016年硕士论文　论文类型：学位论文

【摘要】：1984年全国人大授权国务院进行税收立法,开启我“税法“条例””时代,在这种“条例税法”体系下,纳税人税收权利得不到充分保障。“条例税法”对税务机关限权、保护纳税人税收权利的出发点和立足点主要集中于宏观角度,很少关注直接涉及具体纳税人的微观税收行政行为。从微观角度讲,纳税人遭受税务机关侵权后可以通过复议、诉讼或信访三种方式获取救济。然而,在司法实践中,这三种救济方式都不能快速、有效的解决税务纠纷。其中,复议以先行缴纳相关费用为前提且以书面审查为主,过程不公开,不透明；诉讼相较于复议而言,程序更加严密、复杂,且提起税务行政诉讼必须先行复议；信访因其部门职能设定导致其没有强制力。再者,通过信访途径获取税收权利救济需要耗费大量的时间成本且成功几率并不高。因此,有必要引入独立的税务监督机制——纳税人权利保护官机制,遏制税务机关滥权力用权利的行为,弥补我国纳税人税收权利保护机制不足的现状。西方纳税人保护官不仅仅保护纳税人税收权利还保护其它行政权力,本文主要探究该制度在保护纳税人税收权利方面的作用。目前,我国对税收行政行为的监督和救济制度较为单一,尚不完善。笔者以我国纳税人税收权利保护现状为基础对纳税人权利保护官制度加以分析,探究我国纳税人权利保护改革之路,通过分析纳税人权利保护官制度在瑞典、美国、英国等西方国家的发展现状,阐明该制度在纳税人税收权利保护方面的优势及不足,并结合我国国情从理论和实践两个角度出发,尝试探究适合我国国情的纳税人税收权利保护和救济制度。
[Abstract]:In 1984, the National people's Congress authorized the State Council to carry out tax legislation, which opened the "era" of our "tax Law" regulations, under this "regulation and tax law" system. The tax rights of taxpayers can not be fully protected. The starting point and foothold of tax revenue protection are mainly focused on the macro angle. Little attention has been paid to the micro-tax administrative behavior directly involving specific taxpayers. From a micro-perspective, taxpayers can obtain relief through reconsideration, litigation or petition after being infringed by tax authorities. In judicial practice, none of these three remedies can solve tax disputes quickly and effectively. Compared with reconsideration, the procedure is more strict and complicated, and the tax administrative litigation must be reviewed first. Because of the department function set, the petition has no compulsion. Furthermore, obtaining tax right relief through petition means needs a lot of time cost and the probability of success is not high. It is necessary to introduce an independent tax supervision system-taxpayer 's right protection mechanism to curb the tax authorities' abuse of their rights. Western taxpayer protection officials not only protect taxpayers' tax rights, but also protect other administrative powers. This paper mainly explores the role of this system in protecting taxpayers' tax rights. At present, the supervision and relief system of tax administrative acts in China is relatively single. On the basis of the present situation of taxpayer's tax right protection in China, the author analyzes the system of taxpayer's right protection officer, and probes into the reform road of taxpayer's right protection in our country. By analyzing the current situation of the taxpayer's right protector system in Sweden, the United States, the United Kingdom and other western countries, this paper clarifies the advantages and disadvantages of this system in the taxpayer's tax right protection. Combining with the situation of our country, this paper tries to probe into the system of taxpayer's tax right protection and relief, which is suitable for our country's national conditions, from the two angles of theory and practice.
【学位授予单位】：云南大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.22

【相似文献】