我国纳税人知情权的法律保护研究

发布时间：2018-07-16 08:36

【摘要】：列宁曾经说过:“抛开公开性,只谈民主是毫无意义的”。当无法保障人民知情权的时候,就更不用谈公开性实现的可能了。我国是税治国家,纳税人知情权的保障是国家税治力量的基础,也是促进我国未来税收发展的关键力量。2009年11月6日,国家税务总局第一次发布《关于纳税人权利与义务的公告》,公告的主要内容便是确定了我国纳税人所享有的10项义务和14项权利,其中纳税人知情权更是作为重中之重被给予广泛关注。当前,纳税人知情权意识已经逐渐深入人心,我国对纳税人知情权的法律保护也逐步具体,但涉及到实际内容的法律规定所见甚少,相关的法律体系还不够完善,配套的保障机制还未健全。因此,本文从实际出发,以法理为基础,细致梳理我国纳税人知情权的相关法律法规,为进一步保护我国纳税人知情权提供一点参考。本文共三个部分,分为导论、正文和结论。导论部分主要内容是研究的目的和意义,研究方法及创新。正文部分围绕“是什么”、“为什么”、“怎么办”三方面进行螺旋式和渐进式的分析。其一,纳税人知情权法律保护的概论,主要从纳税人知情权的涵义、性质、理论依据和现实意义方面进行论述,为后文的分析奠定理论基础,其中最重要的就是税收法定主义和税收法律关系的多元关系论。其二,我国纳税人知情权法律保护的现状及问题,主要从纳税人自主意识方面、宪法和相关法律法规方面、行政制度方面、司法保障方面进行剖析,在充分肯定我国对纳税人知情权法律保护方面的进步的基础上,清醒的认识到还存在不足,纳税人知情权的法律保护研究任重而道远。其三,纳税人知情权法律保护的国际经验,分别介绍了英美法系和大陆法系典型国家在纳税人知情权法律保护方面的具体措施,结合我国实际情况,从国情出发,提出切实可借鉴的成功经验。其四,我国纳税人知情权法律保护的完善,这是本文的重中之重,主要从提升纳税人维权意识,完善纳税人知情权方面的法律法规,健全纳税人知情权的司法保障机制,加大财政支出环节的监督力度,提高行政救济的及时性和成效性等方面进行分析论证。随着纳税人权利意识的觉醒,“纳税人知情权”受到越来越多的关注,逐步进入公众的视野,我国纳税人知情权的法律保护研究是具有积极实践意义的课题,纳税人知情权问题的研究,只是开始不是终点。
[Abstract]:Lenin once said: "it is pointless to talk about democracy, regardless of openness." When people can not protect the right to know, not to mention the realization of the possibility of openness. China is a country governed by taxes, and the guarantee of taxpayers' right to know is the basis of the national tax power and the key force to promote the development of future tax revenue in our country. November 6, 2009, For the first time, the State Administration of Taxation has issued a notice on the rights and obligations of taxpayers. The main content of the announcement is to determine the 10 obligations and 14 rights enjoyed by Chinese taxpayers. Among them, taxpayer's right to know is paid more and more attention as a top priority. At present, the consciousness of the taxpayer's right to know has gradually taken root in the people's mind, and the legal protection of the taxpayer's right to know in our country has gradually become more and more concrete, but there are few legal provisions concerning the actual content, and the relevant legal system is not perfect enough. The supporting safeguard mechanism is not yet sound. Therefore, this article proceeds from the reality, takes the legal principle as the foundation, combs our country taxpayer to know the right to know the related laws and regulations carefully, provides a little reference for the further protection our country taxpayer to know the right to know. This paper is divided into three parts: introduction, text and conclusion. The main content of the introduction is the purpose and significance of the research, research methods and innovation. The text focuses on "what", "why", "how to do" three aspects of spiral and progressive analysis. First, the introduction to the legal protection of the taxpayer's right to know mainly discusses the meaning, nature, theoretical basis and practical significance of the taxpayer's right to know, thus laying a theoretical foundation for the subsequent analysis. The most important one is the pluralistic relation between tax legalism and tax law. Secondly, the current situation and problems of the legal protection of the taxpayer's right to know are analyzed mainly from the aspects of the taxpayer's independent consciousness, the constitution and related laws and regulations, the administrative system, and the judicial protection. On the basis of fully affirming the progress of the legal protection of the taxpayer's right to know in our country, it is soberly realized that there are still shortcomings, and the research on the legal protection of the taxpayer's right to know has a long way to go. Thirdly, the international experience of the legal protection of taxpayer's right to know introduces the specific measures of the legal protection of the taxpayer's right to know in the typical countries of Anglo-American law system and civil law system respectively, combining with the actual situation of our country, proceeding from the national conditions. The successful experience that can be used for reference is put forward. Fourth, the perfection of the legal protection of the taxpayer's right to know in our country, which is the most important part of this paper, mainly from raising the taxpayer's awareness of safeguarding their rights, perfecting the laws and regulations of the taxpayer's right to know, and perfecting the judicial safeguard mechanism of the taxpayer's right to know. Strengthen the supervision of financial expenditure and improve the timeliness and effectiveness of administrative relief. With the awakening of taxpayer's right consciousness, more and more attention has been paid to the "taxpayer's right to know", which has gradually entered the public's vision. The research on the legal protection of taxpayer's right to know is a subject of active practical significance. The study of taxpayer's right to know is only the beginning and not the end.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.22

【相似文献】