我国纳税人诉讼制度研究

发布时间：2018-09-16 22:03

【摘要】： 纳税人诉讼是指纳税人以纳税人的身份就行政机关违法或不当使用公共资金等侵犯公共利益的行为向人民法院提起的诉讼。建立纳税人诉讼制度,一方面可以使纳税人和政府对税收形成正确的认识,政府可以更好地保护纳税人的合法权益,同时增强纳税人的权利意识;另一方面可以将财政支出违法行为置于更广大的纳税人私权利的监督之下,运用司法手段防止财政资金的流失。最后,通过推行公共资金使用的法制化、民主化,对建立节约型政府,构建和谐社会也有重要作用。文章分为四部分。第一部分简述纳税人诉讼制度的理论基础。本文从界定纳税人诉讼的定义、特征及性质出发,论述了纳税人诉讼制度的经济学、法学基础和价值所在。第二部分论述我国建立纳税人诉讼制度的必要性与可行性。第三部分通过分析国外的纳税人诉讼制度,发掘并归纳出对我国具有借鉴意义的制度。第四部分从确立纳税人诉讼的指导思想、具体制度设计和相关法律制度完善三方面详细对我国纳税人诉讼制度的构建进行论述。本文在纳税人诉讼制度的构建中,首先确立纳税人权利意识、监督意识和鼓励约束观念为主导思想。其次,在诉讼主体方面,将纳税义务人、扣缴义务人、实际负税人界定为诉讼原告,将不当或者违法使用公共资金行为的政府机关界定为诉讼被告;受案范围限定为政府机关不当或者违法使用公共资金的行为;设置诉讼前置程序、诉讼代表人制度、举证责任分配和激励约束措施完善诉讼的保障机制。最后本文对相关法律制度的完善提出相应意见,包括建立税收基本法、完善政府信息公开制度和强化司法独立三方面。
[Abstract]:Taxpayer action is a kind of lawsuit brought by taxpayer to people's court for violating public interest by illegal or improper use of public funds by administrative organs. On the one hand, the establishment of taxpayer litigation system can make taxpayers and the government form a correct understanding of tax revenue, and the government can better protect the legitimate rights and interests of taxpayers, and at the same time, enhance the consciousness of taxpayers' rights and interests; On the other hand, we can put the illegal behavior of fiscal expenditure under the supervision of the taxpayer's private rights, and use judicial means to prevent the loss of financial funds. Finally, by promoting the legal system and democratization of the use of public funds, it also plays an important role in the establishment of a conservation-oriented government and the construction of a harmonious society. The article is divided into four parts. The first part briefly describes the theoretical basis of taxpayer litigation system. Based on the definition, characteristics and nature of taxpayer litigation, this paper discusses the economics, legal basis and value of taxpayer litigation system. The second part discusses the necessity and feasibility of establishing taxpayer litigation system in China. The third part, by analyzing the taxpayer litigation system abroad, finds out and sums up the system that has reference significance for our country. The fourth part discusses the construction of taxpayer litigation system in detail from three aspects: establishing the guiding ideology of taxpayer litigation, designing specific system and perfecting relevant legal system. In the construction of taxpayer litigation system, this paper first establishes the taxpayer's right consciousness, supervision consciousness and encouraging restraint idea as the leading thought. Secondly, on the subject of litigation, the taxpayer, withholding agent and actual negative tax payer are defined as litigant plaintiffs, and the government organs that use public funds illegally or improperly are defined as litigation defendants. The scope of the case is limited to the improper use or illegal use of public funds by government agencies; the establishment of the pre-litigation procedure, the system of representative litigation, the distribution of the burden of proof and the incentive and restraint measures to improve the safeguard mechanism of litigation. Finally, this paper puts forward the corresponding views on the perfection of the relevant legal system, including the establishment of the basic tax law, the improvement of the system of government information disclosure and the strengthening of judicial independence.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.22;D925

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