论纳税人的抵抗权

发布时间：2018-03-23 04:19

本文选题：纳税人　切入点：抵抗权　出处：《内蒙古大学》2015年硕士论文　论文类型：学位论文

【摘要】：抵抗权,是由政治层面和宪法层面引申到行政法领域的相对人的一项权利,特别是纳税人,地位处于弱势,加强其纳税人的权益保护是目前税法研究的要点,亦是平衡税收权力的途径之一。国家税务总局在2009年12月1日发布了《关于纳税人权利与义务的公告》,公告中列举出纳税人拥有十四项权利和十一项义务,其中纳税人程序性权利之一——拒绝非法检查权,与《税收征收管理法》第59条规定相一致,赋予纳税人拥有抵抗权。但是,仅凭这些条文的规定纳税人行使抵抗权还理论和程序上的不足。笔者认为,纳税人抵抗权的构建不仅要有理论上的依据,还需围绕抵抗的前提性进行探究,特别是要进一步构建抵抗权要素使之成为真正切实可行的权利。目前,理论界对纳税人抵抗权已有研究,但还不丰富,然而,纳税人权利需要保护是刻不容缓的,因此本文以纳税人抵抗权为研究对象,通过分析纳税人抵抗权概述,分析之构建的前提性；借鉴民法、刑法上的正当防卫,提出了构建抵抗权要素之构思,为抵抗权的行使创造了条件。本文围绕纳税人抵抗权进行探讨,文章分为以下三部分。第一部分,纳税人的抵抗权概述。首先分析纳税人抵抗权的属性,接着探讨纳税人抵抗权的内涵,最后从主观条件、限度条件和比例原则三方面论述纳税人抵抗权的限度。第二部分,依照纳税人抵抗权的前提性分析展开。这部分以社会契约论、公定力理论的取舍为构建基石,从社会环境、现实功能、合理性为切入口,通过立法体制不完善和“解缴前置”、“复议前置”等原则的规定,导出在当下紧张的征纳现实中构建纳税人抵抗权的迫切性。第三部分,阐述构建纳税人抵抗权要素。这部分以抵抗权的行使者、抵抗对象、抵抗方式、抵抗时效、抵抗空间、法律后果等为构建要素,为抵抗权的行使规制了条件。同时,在抵抗时效要素中认为需要建立无效征税行为之诉不受时效限制,另在抵抗法律后果中建立纳税人免责机制,这些为纳税人行使抵抗权免除了后顾之忧。
[Abstract]:The right of resistance, which is extended from the political level and the constitutional level to the field of administrative law, especially the taxpayers, is in a weak position. Strengthening the protection of their taxpayers' rights and interests is the main point of the study of the tax law at present. On December 1, 2009, the State Administration of Taxation issued the Proclamation on the Rights and obligations of taxpayers, which lists 14 rights and 11 obligations of taxpayers. One of the procedural rights of taxpayers, the right to refuse illegal censorship, is consistent with Article 59 of the tax Collection Administration Act, which gives the taxpayer the right of resistance. The author believes that the construction of the taxpayer's right of resistance should not only have theoretical basis, but also need to be explored around the premise of resistance. In particular, it is necessary to further construct the elements of the right of resistance to make it a real practical right. At present, the right of resistance of taxpayers has been studied in the theoretical circle, but it is not yet rich. However, it is urgent to protect the rights of taxpayers. Therefore, this paper takes the taxpayer's right of resistance as the research object, through analyzing the overview of the taxpayer's right of resistance, analyzes the prelude to the construction of the right of resistance, draws lessons from the legitimate defense in civil law and criminal law, and puts forward the conception of constructing the elements of the right of resistance. This paper discusses the taxpayer's right of resistance. The article is divided into three parts. The first part is the overview of the taxpayer's right of resistance. First, it analyzes the property of taxpayer's right of resistance. Then it discusses the connotation of taxpayer's right of resistance, and finally discusses the limitation of taxpayer's right of resistance from three aspects: subjective condition, limit condition and principle of proportion. The second part discusses the limitation of taxpayer's right of resistance. This part takes the theory of social contract and the theory of public power as the foundation stone to construct the foundation stone, from the social environment, the realistic function, the rationality as the entrance, this part is based on the presupposition analysis of the taxpayer's right of resistance. Through the provisions of the imperfect legislative system and the principles of "surrender and surrender", "reconsideration" and other principles, the urgency of constructing the taxpayer's right of resistance in the current tense reality of collecting and accepting is derived. This part takes the executor, the object, the way, the time of resistance, the space of resistance, the legal consequence and so on as the construction elements, which is the condition for the exercise of the right of resistance. In the element of limitation of resistance, it is considered necessary to establish the action of invalid taxation without limitation, and the taxpayer exemption mechanism is also established in the process of resisting the legal consequences, which relieves the taxpayer from later worries in exercising his right of resistance.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

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