纳税人权益保障:征税权力制约范式考察分析

发布时间：2018-03-20 23:47

本文选题：纳税人　切入点：权益　出处：《地方财政研究》2017年02期 　论文类型：期刊论文

【摘要】：税收征管领域中,在强调依法征税的同时,却存在忽视纳税人合法权益保障的现象,加剧征纳矛盾,有违社会公平,需要引起高度重视。我国现行税收征管制度缺乏对纳税人的权益保障机制和对征管权力的制约,纳税人往往申告无门,亟待改进。本文分为五部分:在提出问题和分析考察我国纳税人合法权益保障制度缺失的具体表现之后,简述西方国家对纳税人合法权益保障的主要做法,从制度保障与制约征管权力两个角度提出保护纳税人合法权益的制度设计,最后,以维护纳税人合法权益,实现税收正义为取向给出"四维一体"的结论性思路建议。
[Abstract]:In the field of tax collection and management, while emphasizing taxation according to law, there exists the phenomenon of neglecting the protection of the legitimate rights and interests of taxpayers, exacerbating the contradiction between collection and payment, and violating social fairness. The current tax collection and management system in our country lacks the protection mechanism of taxpayers' rights and interests and the restriction on the power of collection and management. This paper is divided into five parts: after putting forward the questions and analyzing the concrete performance of the lack of the legal rights and interests protection system in our country, the main methods of the western countries to protect the legitimate rights and interests of the taxpayers are briefly described. This paper puts forward the system design of protecting the legitimate rights and interests of taxpayers from the two angles of system guarantee and restriction of the power of collection and management. Finally, the conclusion and suggestion of "integrating four dimensions" is given in order to safeguard the legitimate rights and interests of taxpayers and realize tax justice.
【作者单位】：中国财政科学研究院;
【基金】：马克思主义理论研究和建设工程2015年度重大项目(同时列为国家社科基金重大项目),项目名称“深化收入分配制度改革研究”(项目编号:2015mzd035)
【分类号】：F812.42

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