纳税人权利的立法保障研究

发布时间：2018-05-09 11:45

本文选题：纳税人权利 + 立法保障　；参考：《西南交通大学》2014年硕士论文

【摘要】：纳税人权利,指纳税人因可能纳税或纳税而依法享有的其正当要求和合法权益得到满足和保障的权利。以“纳税人权利”与“公民权利”之间的逻辑联系、“纳税人权利”内涵的界定为逻辑基础,以政治学的社会契约论与人民主权论、经济学的公共物品理论和税收价格论、法学的公法上的债务关系说为理论根据,纳税人权利在外延上可分为广义纳税人享有的权利与狭义纳税人享有的权利,前者主要包括纳税决定权、纳税立法参与权、知情权、用税监督权及其派生的各种程序性权利；后者主要包括关于纳税本身的实体性权利、关于纳税本身的程序性权利与关于救济前述权利的程序性权利三种。纳税人权利的立法保障即通过立法,使税收问题的基本规范得以制度化,其构成保障纳税人权利之其他方式的制度基础和前提。以英、美、法、德为代表的域外先进宪政国家,通过在宪法和法律中确认税收的基本事项,制衡税收执法机关的税收权力,通过税收立法实现了对纳税人权利的保障。这些国家通常将与纳税人权利保护有关的内容在宪法和法律中予以明确规定,围绕纳税人权利的实现进行制度设计,不仅在宪法中确立税收法定主义原则和税收公平主义原则、通过“税收三权”的划分控制政府的税收权力,还通过建立健全的纳税人权利保护法律体系、建立完备的纳税人权利体系、规范纳税服务和设置灵活适用的纳税人救济制度保障纳税人的权利。坚持民主立法、坚持税收入宪、坚持“税收三权”的合理划分和税收立法权的划分、坚持以纳税人权利为中心进行制度设计,是域外先进宪政国家通过立法权制衡税收执法权保障纳税人权利的基本经验。我国保障纳税人权利的立法现状中,规定纳税人权利保护基本事项的法律层级太低、某些纳税人权利保护的事项缺少宪法和法律的规范、关于纳税人权利保护的内容过于原则化。我国宪法缺少税收法定主义和税收公平主义的全面规定、缺少“税收三权”的划分原则和缺乏明确的税收立法权划分；我国纳税人权利保护法律体系不够完备、现有法律在内容上缺乏完整的纳税人权利体系、缺少可操作性的纳税服务规范、缺少适应当前税收实践的纳税人税收争议救济制度。为此,我国应该吸收国外的先进经验,结合我国当前税收法治环境,坚持民主立法,在宪法中确立税收法定主义和税收公平主义、合理配置“税收三权”、明确税收立法权的划分；加快《税收基本法》的制定,然后以《税收基本法》和《税收征管法》为主线,规范纳税人权利体系、纳税服务、纳税争议救济的内容,全面地实现纳税人权利的立法保护。
[Abstract]:Taxpayer's right refers to the taxpayer's right to satisfy and protect his legitimate demands and legitimate rights and interests due to the possibility of paying taxes or paying taxes. Based on the logical connection between "taxpayer's rights" and "civil rights", the definition of "taxpayer's rights" as the logical basis, the theory of social contract and the theory of people's sovereignty in political science, the theory of public goods in economics and the theory of tax price are taken as the logical basis. The theory of debt relationship in public law is the theoretical basis, and the taxpayer's rights can be divided into the rights enjoyed by broad sense taxpayers and narrow sense taxpayers. The former mainly includes the right to decide the tax, the right to participate in tax legislation, the right to know, the right to know, the right to participate in tax legislation, and the right to know. The latter includes the substantive right of tax payment itself, the procedural right of tax itself and the procedural right of relief. The legislative protection of taxpayers' rights is to institutionalize the basic norms of tax problems through legislation, which constitutes the institutional basis and premise of other ways to protect the rights of taxpayers. The foreign advanced constitutional states, represented by Britain, the United States, France and Germany, have realized the protection of taxpayers' rights by confirming the basic matters of taxation in their constitutions and laws, balancing the tax power of tax enforcement agencies, and adopting tax legislation. In these countries, the contents related to the protection of taxpayers' rights are clearly stipulated in the constitution and laws, and the system is designed around the realization of the taxpayer's rights, not only the principle of tax legalism and the principle of tax fairness are established in the constitution. Through the division of the "three powers of taxation" to control the tax power of the government, and also through the establishment of a sound legal system to protect the rights of taxpayers, the establishment of a complete system of taxpayer rights, Standardize tax service and set up flexible and applicable taxpayer relief system to protect the rights of taxpayers. Adhere to democratic legislation, adhere to the tax revenue constitution, adhere to the "three powers of taxation" reasonable division and division of tax legislative power, adhere to the taxpayer's rights as the center of the system design, It is the basic experience of foreign advanced constitutionalism countries to protect the taxpayer's rights through the legislative power to check and balance the tax enforcement power. In the present legislative situation of protecting the rights of taxpayers in China, the legal level of the basic matters of protecting the rights of taxpayers is too low, and some of the matters of protecting the rights of taxpayers lack the constitutional and legal norms. The content of taxpayer rights protection is too principled. The constitution of our country lacks the comprehensive stipulation of tax legalism and tax fairness doctrine, the principle of division of "three powers of taxation" and the clear division of tax legislative power, the legal system of protecting the rights of taxpayers in our country is not complete, The existing laws lack a complete system of taxpayers' rights in content, lack of operable tax service standards, and lack of taxpayer tax dispute relief system adapted to the current tax practice. Therefore, our country should absorb the advanced experience of foreign countries, combine with the current legal environment of taxation in our country, insist on democratic legislation, establish tax legalism and tax fairness in the constitution, and rationally allocate the "three powers of taxation". Defining the division of tax legislative power, speeding up the formulation of the basic tax Law, and taking the basic tax Law and the tax Administration Law as the main line, standardizing the content of the taxpayer's right system, tax service, and tax dispute relief, Fully realize the legislative protection of taxpayers' rights.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.21

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