本文選題：憲政 + 納稅人權(quán)利　； 參考：《華南理工大學》2014年碩士論文

【摘要】：控告、檢舉和舉報權(quán)是指納稅人對稅務機關(guān)及其工作人員濫用職權(quán)、不依法辦事等違法違紀行為，對稅務人員利用職權(quán)貪污、受賄、索賄等違法乃至犯罪行為有控告、檢舉、舉報的權(quán)利。控告、檢舉和舉報權(quán)作為保護納稅人利益的有效屏障，在納稅人權(quán)利體系中占有重要的地位。它直接體現(xiàn)了納稅人個人權(quán)利對政府權(quán)力的制衡，其權(quán)利理念的樹立和實現(xiàn)程度對我國憲政目標的達成起著至關(guān)重要的作用。現(xiàn)階段我國納稅人控告、檢舉和舉報權(quán)的建設不論從理念認知還是從實現(xiàn)機制都處于“百廢待興”的階段，因此亟需通過系統(tǒng)的理論梳理和制度設計為其實現(xiàn)奠定理論和實踐基礎(chǔ)。本文循此思路，對納稅人的控告、檢舉和舉報權(quán)進行了全面研究。全文共分為五章： 第一章緒論。研究納稅人控告、檢舉和舉報權(quán)對于完善我國納稅人權(quán)利體系具有重要意義，本章對我國在納稅人權(quán)利和控告、檢舉和舉報權(quán)方面的主要文獻進行了總結(jié)。 第二章納稅人控告、檢舉和舉報權(quán)：憲政的必然訴求。以“憲政——納稅人權(quán)利——控告、檢舉和舉報權(quán)”為線索，對納稅人控告、檢舉和舉報權(quán)三者的法律概念進行了區(qū)分，并對三者的實質(zhì)及其現(xiàn)實功能進行分析。 第三章我國納稅人控告、檢舉和舉報權(quán)現(xiàn)狀分析。通過分析我國納稅人控告、檢舉和舉報權(quán)的現(xiàn)狀，指出我國納稅人控告、檢舉和舉報權(quán)在發(fā)展過程中存在的不足之處，并從立法保障、行政保障、司法保障和社會保障四個方面分析存在問題的原因。 第四章國外納稅人控告、檢舉和舉報權(quán)的制度設計考察。探析國外對納稅人權(quán)利保障的法律制度設計，總結(jié)出國外在立法、執(zhí)法、司法以及社會保障中，是如何完善納稅人的控告、檢舉和舉報權(quán)的，并據(jù)此對我國的法律制度構(gòu)建有所啟示。 第五章我國納稅人控告、檢舉和舉報權(quán)法律制度的完善�；貧w我國國情，借鑒國外較為完善的納稅人權(quán)利保障制度，，對我國納稅人的控告、檢舉和舉報權(quán)提出完善稅收立法設計、加強執(zhí)法措施保護、構(gòu)建司法救濟途徑和奠定社會保障基礎(chǔ)四個方面的完善思路和建議。
[Abstract]:The right to sue, report and report means that the taxpayer accuses and accuses the tax authorities and their staff of illegal and even criminal acts such as abusing their power and failing to handle affairs in accordance with the law, embezzling, accepting bribes, soliciting bribes, and so on, Right to report As an effective barrier to protect the interests of taxpayers, the right to sue, report and report plays an important role in the system of taxpayer rights. It directly reflects the checks and balances of taxpayers' individual rights on government power, and the establishment and realization of the concept of the right plays a vital role in the achievement of the constitutional goal of our country. At the present stage, the construction of the taxpayer's right to report, report and report in our country is in the stage of "nothing to be prosperous", whether from the concept of cognition or from the realization of the mechanism. Therefore, it is urgent to lay a theoretical and practical foundation for its realization through systematic theoretical combing and system design. Based on this idea, this paper makes a comprehensive study on taxpayer's right to sue, report and report. The full text is divided into five chapters: The first chapter is introduction. It is of great significance to study taxpayer's right to sue, report and report to perfect the system of taxpayer's right in our country. This chapter summarizes the main literature on taxpayer's right and right of complaint, prosecution and report in our country. Chapter two: taxpayer's right to sue, report and report: the inevitable demand of constitutionalism. Based on the clue of "constitutionalism-taxpayer's right to sue, report and report", this paper distinguishes the legal concepts of taxpayer's accusation, prosecution and reporting right, and analyzes their essence and practical function. Chapter three analyzes the status quo of taxpayer's right to sue, report and report in China. By analyzing the present situation of taxpayer's right to sue, report and report in our country, this paper points out the shortcomings of the right of taxpayer's accusation, prosecution and report in the course of development, and from the aspects of legislative guarantee and administrative guarantee, Four aspects of judicial security and social security analysis of the reasons for the problems. The fourth chapter investigates the system design of the right to sue, report and report abroad. This paper probes into the design of the legal system for the protection of taxpayers' rights abroad, and sums up how the right of taxpayers to sue, report and report is perfected in legislation, law enforcement, judicature and social security in foreign countries. And accordingly to our country's legal system construction has the enlightenment. The fifth chapter is the perfection of the legal system of taxpayer's right to sue, report and report. Return to our country's national conditions, draw lessons from foreign comparatively perfect taxpayer rights safeguard system, put forward perfect tax legislation design to our country taxpayer's right to sue, report and report, strengthen law enforcement measure protection, Construction of judicial remedies and the establishment of four aspects of social security ideas and suggestions.
【學位授予單位】：華南理工大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D921;D922.22

【參考文獻】

相關(guān)期刊論文 前10條

1 張獻勇;淺談設立納稅人訴訟制度[J];當代法學;2002年10期

2 邢樹東;劉超群;;稅法的核心價值與納稅人權(quán)利[J];財經(jīng)問題研究;2013年07期

3 張守文;論稅收法定主義[J];法學研究;1996年06期

4 陶慶;;憲法財產(chǎn)權(quán)與納稅人權(quán)利保障的憲政維度[J];求是學刊;2007年05期

5 董和平;論完善我國執(zhí)法監(jiān)督機制[J];人大研究;1996年05期

6 胡海;;略論納稅人訴訟制度的建立[J];稅務研究;2006年04期

7 施正文;略論稅收程序性權(quán)利[J];稅務與經(jīng)濟(長春稅務學院學報);2003年01期

8 楊楊;杜劍;;納稅人權(quán)利保護:稅法本質(zhì)公平的實現(xiàn)途徑[J];稅務與經(jīng)濟;2009年06期

9 朱孔武;;比較法視野中的納稅人權(quán)利[J];學術(shù)論壇;2006年08期

10 賈冰;吳向陽;;從一則案例看納稅人程序性權(quán)利的保障——兼論經(jīng)濟法、行政法中的刑事司法介入[J];云南大學學報(法學版);2006年04期

相關(guān)博士學位論文 前1條

1 郭鳴;納稅人權(quán)利保護法律問題研究[D];武漢大學;2010年

本文編號：1949485