發(fā)布時間：2018-03-23 04:19

  本文選題：納稅人　切入點(diǎn)：抵抗權(quán)　出處：《內(nèi)蒙古大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

【摘要】：抵抗權(quán),是由政治層面和憲法層面引申到行政法領(lǐng)域的相對人的一項(xiàng)權(quán)利,特別是納稅人,地位處于弱勢,加強(qiáng)其納稅人的權(quán)益保護(hù)是目前稅法研究的要點(diǎn),亦是平衡稅收權(quán)力的途徑之一。國家稅務(wù)總局在2009年12月1日發(fā)布了《關(guān)于納稅人權(quán)利與義務(wù)的公告》,公告中列舉出納稅人擁有十四項(xiàng)權(quán)利和十一項(xiàng)義務(wù),其中納稅人程序性權(quán)利之一——拒絕非法檢查權(quán),與《稅收征收管理法》第59條規(guī)定相一致,賦予納稅人擁有抵抗權(quán)。但是,僅憑這些條文的規(guī)定納稅人行使抵抗權(quán)還理論和程序上的不足。筆者認(rèn)為,納稅人抵抗權(quán)的構(gòu)建不僅要有理論上的依據(jù),還需圍繞抵抗的前提性進(jìn)行探究,特別是要進(jìn)一步構(gòu)建抵抗權(quán)要素使之成為真正切實(shí)可行的權(quán)利。目前,理論界對納稅人抵抗權(quán)已有研究,但還不豐富,然而,納稅人權(quán)利需要保護(hù)是刻不容緩的,因此本文以納稅人抵抗權(quán)為研究對象,通過分析納稅人抵抗權(quán)概述,分析之構(gòu)建的前提性；借鑒民法、刑法上的正當(dāng)防衛(wèi),提出了構(gòu)建抵抗權(quán)要素之構(gòu)思,為抵抗權(quán)的行使創(chuàng)造了條件。本文圍繞納稅人抵抗權(quán)進(jìn)行探討,文章分為以下三部分。第一部分,納稅人的抵抗權(quán)概述。首先分析納稅人抵抗權(quán)的屬性,接著探討納稅人抵抗權(quán)的內(nèi)涵,最后從主觀條件、限度條件和比例原則三方面論述納稅人抵抗權(quán)的限度。第二部分,依照納稅人抵抗權(quán)的前提性分析展開。這部分以社會契約論、公定力理論的取舍為構(gòu)建基石,從社會環(huán)境、現(xiàn)實(shí)功能、合理性為切入口,通過立法體制不完善和“解繳前置”、“復(fù)議前置”等原則的規(guī)定,導(dǎo)出在當(dāng)下緊張的征納現(xiàn)實(shí)中構(gòu)建納稅人抵抗權(quán)的迫切性。第三部分,闡述構(gòu)建納稅人抵抗權(quán)要素。這部分以抵抗權(quán)的行使者、抵抗對象、抵抗方式、抵抗時效、抵抗空間、法律后果等為構(gòu)建要素,為抵抗權(quán)的行使規(guī)制了條件。同時,在抵抗時效要素中認(rèn)為需要建立無效征稅行為之訴不受時效限制,另在抵抗法律后果中建立納稅人免責(zé)機(jī)制,這些為納稅人行使抵抗權(quán)免除了后顧之憂。
[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.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：D922.22

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本文編號：1651872