本文選題：課稅禁區(qū) + 納稅人基本權(quán)利　； 參考：《西南政法大學(xué)》2014年博士論文

【摘要】：在人類文明發(fā)展史上，稅收一直兼具天使與魔鬼的雙重身份。一方面，它是國家存續(xù)與運(yùn)轉(zhuǎn)不可或缺的“喂養(yǎng)原料”，是國家治理能力提升的“有力后盾”，是社會(huì)經(jīng)濟(jì)發(fā)展的“扶持之手”；另一方面，稅收兼具魔鬼屬性，歷史上存在的沉重稅負(fù)、劣質(zhì)稅制以及恣意的課稅，不僅嚴(yán)重?fù)p害了公民基本權(quán)利，還帶來了社會(huì)動(dòng)蕩、民不聊生、法治頹敗、國家覆亡等不良后果。稅收的“雙刃劍”作用表明，稅的征收與使用應(yīng)遵循其自身規(guī)律，國家不得隨時(shí)“予取予與”，否則將違背稅收本質(zhì)，使其從“利國利民”的方式轉(zhuǎn)為“禍國殃民”的手段，最終帶來國家治理能力降低和人民福祉減少的雙重惡果。當(dāng)國家課稅權(quán)力強(qiáng)度達(dá)到某一閾值時(shí)，納稅人將難以對(duì)其進(jìn)行有效制衡，這就要求課稅權(quán)力的行使應(yīng)有“禁區(qū)”，以維系納稅人基本權(quán)與國家課稅權(quán)之間的平衡。 事實(shí)上，無論是古代中國的“輕徭薄賦”、“不可涸澤而漁”，還是近代西方的“無代表不納稅”、“稅收法定”，都從不同程度表達(dá)了國家課稅應(yīng)有限度的思想。至現(xiàn)代社會(huì)，稅收的主要功能已從維護(hù)階級(jí)統(tǒng)治轉(zhuǎn)向增進(jìn)民眾福祉，因而，有效制衡國家課稅權(quán)力，實(shí)現(xiàn)納稅人基本權(quán)利的保障，已成為各國普遍面臨的重要問題。尤其是，在我國頻現(xiàn)居民收入增速緩慢、基尼指數(shù)過高、稅負(fù)痛苦過大、中小企業(yè)發(fā)展觸壁等問題的背景下，合理平衡納稅人基本權(quán)利保障與國家課稅權(quán)力行使之間的關(guān)系，顯得更為迫切。課稅禁區(qū)問題正是對(duì)基于上述問題的思考，通過對(duì)稅收本質(zhì)、稅法構(gòu)造、征稅實(shí)踐問題的理論研討，深入分析國民應(yīng)當(dāng)承受的稅賦程度和國家課稅權(quán)力運(yùn)行的限度，進(jìn)而通過強(qiáng)化現(xiàn)代稅法理念、完善現(xiàn)行稅收立法、改進(jìn)稅收?qǐng)?zhí)法程序等系統(tǒng)措施，將國家課稅權(quán)力限制在科學(xué)合理的范圍內(nèi)，從而有效保障納稅人基本權(quán)利，并最終實(shí)現(xiàn)稅收法治。 整個(gè)研究遵循“提出問題-揭示本質(zhì)-價(jià)值考量-問題檢視-制度建構(gòu)”的邏輯主線，對(duì)課稅禁區(qū)的本質(zhì)內(nèi)涵、發(fā)展脈絡(luò)、理論根基、核心價(jià)值以及我國稅收立法和執(zhí)法存在的主要問題等方面進(jìn)行了探討，通過系統(tǒng)論證課稅禁區(qū)存在的必要性和合理性，分別立足憲法與稅法層面分析梳理國內(nèi)外有關(guān)課稅禁區(qū)問題的立法和實(shí)踐現(xiàn)狀，努力探尋國家課稅權(quán)力運(yùn)行的底線規(guī)則。最后，將課稅禁區(qū)問題回歸到中國語境，通過對(duì)當(dāng)前我國政治、經(jīng)濟(jì)、文化、法治環(huán)境的分析與反思，闡述研究課稅禁區(qū)問題的時(shí)代背景和現(xiàn)實(shí)意義，并力圖從理念的確立、原則的修正、制度的建構(gòu)三方面建構(gòu)課稅禁區(qū)的稅法體系。 按照這一基本思路，除導(dǎo)論和結(jié)語外，本文共分為六章來探討課稅禁區(qū)法律問題。 第一章為課稅禁區(qū)的范疇界定。課稅禁區(qū)的稅法含義、發(fā)生機(jī)理是首先需要解答的問題。第一部分對(duì)課稅禁區(qū)的理想源流進(jìn)行了梳理。在古今中外的治稅思想發(fā)展和稅法制度演進(jìn)的過程中，課稅禁區(qū)思想大致經(jīng)歷了萌芽、形成、發(fā)展三個(gè)歷史時(shí)期，在此過程中，國家課稅不能侵及稅本、自由權(quán)利具有“不可取消性”等思想和制度設(shè)計(jì)逐漸被世界各國所熟知和接受。第二部分是對(duì)課稅禁區(qū)基本范疇的界定。通過對(duì)關(guān)于課稅禁區(qū)現(xiàn)有研究成果的比較吸收，將課稅禁區(qū)界定為國家課稅不得違背稅收的本質(zhì)發(fā)展規(guī)律，侵入涉及納稅人生存和發(fā)展等基本權(quán)利核心內(nèi)容的區(qū)域，并分別從絕對(duì)與相對(duì)、抽象與具體，實(shí)體與程序等角度對(duì)其特征進(jìn)行分析。第三部分探討的是課稅禁區(qū)的發(fā)生機(jī)理。課稅禁區(qū)的存在緣于“限制的限制”基本原理，即：基于財(cái)產(chǎn)權(quán)社會(huì)責(zé)任的角度，國家有權(quán)以法定的稅收形式對(duì)公民基本權(quán)利進(jìn)行限制，但這種限制應(yīng)當(dāng)“再限制”在一定區(qū)域范圍內(nèi)，避免產(chǎn)生國家濫用“限制權(quán)”問題。 第二章為課稅禁區(qū)的理論詮釋。本章是對(duì)課稅禁區(qū)賴以存在的理論依據(jù)進(jìn)行分析。第一部分從社會(huì)學(xué)上國家與社會(huì)的二元關(guān)系角度，認(rèn)為稅收國家的發(fā)展應(yīng)當(dāng)以國家對(duì)社會(huì)的適度干預(yù)為前提，國家稅收對(duì)社會(huì)缺陷的彌補(bǔ)不能以犧牲社會(huì)成員對(duì)其私有財(cái)產(chǎn)權(quán)的保障作為代價(jià)。第二部分立足于價(jià)值學(xué)原理中人性尊嚴(yán)與人格自由發(fā)展的兩大價(jià)值體系，指出國家課稅權(quán)力的行使必須尊重人的生存與發(fā)展的最低需求，確保納稅人以人性尊嚴(yán)和人格發(fā)展為核心的基本價(jià)值不受侵犯。第三部分立足于法哲學(xué)的角度，闡釋了作為權(quán)利的稅收正義、作為平等的稅收正義以及作為公共利益的稅收正義三者之間的關(guān)系，認(rèn)為國家課稅權(quán)力的行使應(yīng)以權(quán)利、平等、公益共同打造的“體系正義”為指引，嚴(yán)格遵循稅收正義塑造的征稅規(guī)則依法合理課稅。第四部分立足于經(jīng)濟(jì)學(xué)中稅本與稅源的關(guān)系，指出國家征稅必須保證“稅本”、涵養(yǎng)“稅源”，秉持“稅收中性”，不得涸澤而漁、過度課征，以保證稅收的可持續(xù)性。 第三章為課稅禁區(qū)的核心價(jià)值。課稅禁區(qū)的核心價(jià)值在于保護(hù)納稅人基本權(quán)利的本質(zhì)內(nèi)容，本章從課稅禁區(qū)與納稅人的財(cái)產(chǎn)權(quán)、生存權(quán)、人格權(quán)與平等權(quán)等四項(xiàng)基本權(quán)利的關(guān)系說明課稅禁區(qū)命題具有的核心價(jià)值。第一部分是課稅禁區(qū)與納稅人的財(cái)產(chǎn)權(quán)保障。課稅是對(duì)納稅人財(cái)產(chǎn)的直接侵犯，要保障納稅人的財(cái)產(chǎn)權(quán)利，就必須保障課稅不形成對(duì)納稅人財(cái)產(chǎn)利益的絞殺，也不構(gòu)成對(duì)納稅人財(cái)產(chǎn)的征收。第二部分是課稅禁區(qū)與納稅人的生存權(quán)保障。稅收的基本功能之一在于增進(jìn)國民福祉，因此，國家課稅應(yīng)當(dāng)嚴(yán)格遵守?zé)o負(fù)稅能力者不課稅、最低生存權(quán)財(cái)產(chǎn)不課稅的原則，否則，將造成對(duì)納稅人生存權(quán)利的侵犯，并背離增進(jìn)國民福祉的稅收基本功能。第三部分是課稅禁區(qū)與納稅人的人格權(quán)保障。信息隱私權(quán)是納稅人人格權(quán)的核心組成部分，要保障納稅人的人格權(quán)利，就必須確保由信息隱私組成的“人格拼圖”不受課稅權(quán)的破壞。第四部分是課稅禁區(qū)與納稅人的平等權(quán)保障。稅收平等要求公平對(duì)待和平等擔(dān)當(dāng)，要保障納稅人的平等權(quán)利，就應(yīng)堅(jiān)持量能課稅原則，確保納稅人之間的平等負(fù)擔(dān)，禁止不合理的差別待遇。 第四章為課稅禁區(qū)的稅法構(gòu)造。課稅禁區(qū)理論的實(shí)現(xiàn)，有賴于科學(xué)合理的稅法制度設(shè)計(jì)和公平有效的稅收?qǐng)?zhí)法實(shí)踐。第一部分主要探討課稅禁區(qū)與實(shí)體稅收立法的關(guān)系，指出從制約稅收構(gòu)成要件成立的實(shí)質(zhì)約束標(biāo)準(zhǔn)出發(fā)，應(yīng)在課稅要件當(dāng)中建立課稅除外規(guī)則，將不應(yīng)當(dāng)納入課稅范圍的納稅主體、課稅客體、稅基排除在外，并對(duì)課稅客體的歸屬、稅率的確立進(jìn)行合理考量，以確保國家課稅實(shí)體正義的實(shí)現(xiàn)。第二部分側(cè)重分析課稅禁區(qū)與程序稅收立法的關(guān)系，認(rèn)為國家課稅權(quán)力的行使不僅應(yīng)確保稅收債務(wù)成立的實(shí)體性規(guī)則是正當(dāng)?shù)�，更�?yīng)確保稅收債務(wù)征收與執(zhí)行的程序性規(guī)則的正當(dāng)性。從稅收征管的程序正義出發(fā)，應(yīng)當(dāng)將“國家不可侵入課稅禁區(qū)”的理念植入具體的程序性規(guī)則，確保稅的征收與執(zhí)行秉持程序底線正義。 第五章為課稅禁區(qū)的中國語境。課稅禁區(qū)問題應(yīng)回應(yīng)中國經(jīng)濟(jì)社會(huì)的現(xiàn)實(shí)基礎(chǔ)和制度建構(gòu)的需要，在當(dāng)代中國，對(duì)課稅禁區(qū)問題的研究有著至關(guān)重要的意義。第一部分是對(duì)課稅禁區(qū)問題的政治生態(tài)分析。當(dāng)前，中國政治理念正在發(fā)生從國家本位到以人為本的變革，但囿于路徑依賴的影響，稅法人本主義理念尚未完全確立，，權(quán)力主義的根深蒂固使我國稅法對(duì)納稅人權(quán)益的保護(hù)尚不完備。第二部分分析了課稅禁區(qū)問題在我國的經(jīng)濟(jì)背景。稅收從本質(zhì)上反映的是國家與納稅人在社會(huì)財(cái)富中的分享程度，國家財(cái)政收入與納稅人收益是此消彼長的關(guān)系，過多的財(cái)產(chǎn)減損將造成納稅人缺乏能力和動(dòng)力維持生計(jì)和創(chuàng)造新的社會(huì)財(cái)富。在經(jīng)濟(jì)改革和轉(zhuǎn)型過程中，國家對(duì)市場經(jīng)濟(jì)長期的強(qiáng)勢干預(yù)，雖能帶來經(jīng)濟(jì)發(fā)展的高增長和高效率，但也容易造成市場空間狹小、貧富懸殊增大等國富民弱現(xiàn)象。第三部分解剖了課稅禁區(qū)問題在我國的文化環(huán)境。在新舊文化的交織影響下，官文化的歷史遺留、憲政文化未予確立以及契約文化的缺失讓我國無法建構(gòu)自身的稅收文化信仰，稅收遵從的現(xiàn)狀不容樂觀。第四部分考察了課稅禁區(qū)問題在我國的法治環(huán)境。囿于法治傳統(tǒng)的缺失，我國稅收領(lǐng)域存在形式法治尚未確立、實(shí)質(zhì)法治尚未實(shí)現(xiàn)的雙重問題，而這也是課稅權(quán)力得不到有效約束、納稅人權(quán)利難以有效保障的根本原因，稅收法治的實(shí)現(xiàn)有賴于課稅權(quán)力的科學(xué)規(guī)范運(yùn)行。 第六章為課稅禁區(qū)的體系建構(gòu)。課稅禁區(qū)既是稅法學(xué)科的重要理論，也是稅收立法和實(shí)踐的思想指引，課稅禁區(qū)從基本理念走向制度體系，有賴于稅法理念的轉(zhuǎn)型、原則的支撐和制度的完善。第一部分研析了課稅禁區(qū)與我國稅法理念的轉(zhuǎn)型。理念的缺失是我國課稅權(quán)力過剩、納稅人權(quán)利得不到有效保障的深層原因，必須以理念為先導(dǎo)，實(shí)現(xiàn)國家本位到以人為本、稅收恣意到稅收謙抑，無稅國家到稅收國家的三重轉(zhuǎn)變，為課稅禁區(qū)的建構(gòu)做好理念鋪墊。第二部分探討了課稅禁區(qū)與我國稅法原則的修正。稅收法定、稅收公平和稅收效率是稅法三大基本原則，在現(xiàn)代稅法理念下，這三項(xiàng)原則的內(nèi)涵應(yīng)當(dāng)更加注重國家課稅權(quán)力的制約和納稅人基本權(quán)利保護(hù)，以科學(xué)有效指導(dǎo)我國稅收立法與實(shí)踐。第三部分考察了課稅禁區(qū)與我國稅收制度的建構(gòu)與完善。課稅禁區(qū)的建構(gòu)最終應(yīng)落腳到制度上。在我國，無論是納稅人權(quán)利保護(hù)制度、稅制體系、稅種結(jié)構(gòu)還是稅收征管制度都存在過度侵犯納稅人基本權(quán)利的內(nèi)容，因此必須從納稅人權(quán)利的確立、稅收制度的優(yōu)化及課稅權(quán)力的制約等方面對(duì)我國稅法制度加以改造和完善，推動(dòng)納稅人權(quán)利的有效保障。
[Abstract]:In the history of human civilization, taxation has been a dual identity of the angel and the devil. On the one hand, it is an indispensable feeding material for the state's continuity and operation. It is the "strong backing" of the promotion of national governance and the "supporting hand" of the social and economic development. On the other hand, the tax has the character of the devil and exists in history. Heavy tax burden, inferior tax system and arbitrary tax, not only seriously damage the basic rights of citizens, but also bring social unrest, the people are not living, the rule of law is decadent, and the state is decadent. The "double-edged sword" effect of tax shows that the tax collection and use should follow its own law of self, the State shall not "give it" at any time, otherwise it will be violated. Back to the essence of tax, the means of turning it from "benefit the country and the people" into "the disaster of the country and the people" will eventually bring the dual consequences of the reduction of the national governance capacity and the decrease of the people's welfare. When the state tax power has reached a certain threshold, it will be difficult for the taxpayers to carry out an effective balance, which requires the exercise of the tax power to have a "forbidden zone". "To maintain the balance between taxpayers' basic rights and the right to State Taxation.
In fact, whether it is the ancient Chinese "light and thin Fu", "do not dry up fishing", or the modern western "no representative, no tax", "tax legality", all expressed the thought of the state tax due to different degrees. To modern society, the main function of tax has shifted from the maintenance class rule to the improvement of the welfare of the people, thus, The effective balance of state tax power and the realization of the guarantee of the basic rights of the taxpayers have become an important problem in all countries. Especially, in the background of the slow growth of the income of the residents, the high Gini index, the excessive tax burden and the development of the small and medium enterprises, the basic protection of the taxpayers' basic rights and the State Taxation are balanced. The question of the relationship between the exercise of power is more urgent. The problem of the forbidden zone is the theoretical discussion on the basis of the above questions, through the theoretical discussion of the essence of the tax, the structure of tax law, the practice of Taxation, and the in-depth analysis of the degree of tax and the limit of the operation of the state tax power. Tax legislation, improvement of tax law enforcement procedures and other systematic measures, the state tax power is limited in a scientific and reasonable scope, so as to effectively guarantee the basic rights of the taxpayers, and ultimately the realization of the rule of law.
The whole research follows the logical main line of "putting forward questions - revealing essence - value examination - question inspection - system construction", and discusses the essential connotation, development context, theoretical foundation, core value and main problems of tax legislation and law enforcement in our country, and proves the necessity of the existence of tax forbidden zone through systematic demonstration. On the basis of the Constitution and the tax law, it analyzes the current situation of legislation and practice about the problem of tax forbidden area at home and abroad, and tries to explore the bottom line rules of the state tax power operation. Finally, the problem of tax forbidden area is returned to the Chinese context, and the analysis and Reflection on the current political, economic, cultural and rule of law environment of our country is expounded. This paper studies the background and practical significance of the problem of tax forbidden area, and tries to construct the tax law system of the tax forbidden zone from three aspects: the establishment of the concept, the revision of the principle and the construction of the system.
According to this basic idea, besides the introduction and conclusion, this article is divided into six chapters to discuss the legal issues of tax restricted area.
The first chapter defines the category of the tax forbidden area. The meaning of the tax law of the tax forbidden zone and the mechanism are the first questions to be answered. The first part has combed the ideal origin of the tax forbidden area. In the process of the development of the tax rule and the evolution of the tax law system in the ancient and modern times and in all times, the ideology of the tax forbidden area has been roughly experienced in the bud, the formation and the development of three. In the historical period, in this process, the state tax can not invade the tax book, the free right has the "non canceling" and other ideas and system design gradually known and accepted by the world. The second part is the definition of the basic category of the tax forbidden area. By comparing the existing research results about the tax forbidden area, the tax forbidden zone is defined. The state tax should not violate the essential law of tax development, invade the region which involves the core content of the basic rights, such as the survival and development of the taxpayers, and analyze its characteristics from the angles of absolute and relative, abstract and concrete, entity and procedure. The third part discusses the mechanism of the tax forbidden zone and the existence of the forbidden zone. The basic principle of "restriction restriction" is that the state has the right to restrict the basic rights of citizens in the form of legal tax based on the social responsibility of property rights, but this limitation should be "restricted" in a certain area to avoid the abuse of "the right of restriction" by the state.
The second chapter is the theoretical interpretation of the tax forbidden zone. This chapter is an analysis of the theoretical basis for the existence of the forbidden zone. The first part, from the sociological perspective of the two yuan relationship between the state and the society, thinks that the development of the tax state should be based on the moderate intervention of the state to the society, and the remedy for the social defects by the state tax can not be made by the sacrificial society. The second part, based on the two value systems of human dignity and personality free development in the principle of value science, points out that the exercise of national tax power must respect the minimum demand for the survival and development of human beings and ensure the basic value of the human dignity and personality development as the core of the taxpayer. The third part, based on the perspective of legal philosophy, explains the tax justice as a right. As an equal tax justice and the relationship between the three tax justice as a public interest, the exercise of the state tax power should be guided by rights, equality, and common public welfare to create "system justice", and strictly follow the tax revenue. The tax rule created by justice is reasonable in accordance with the law. The fourth part is based on the relationship between the tax book and the tax source in economics. It points out that the state tax must guarantee the "tax base", the "tax source", the "tax neutral", and the excessive levy, so as to ensure the sustainability of the tax.
The third chapter is the core value of the tax forbidden area. The core value of the tax forbidden zone lies in the essential content of protecting the basic rights of the taxpayers. This chapter illustrates the core value of the tax forbidden zone from the relationship between the tax forbidden area and the four basic rights such as the property right of the taxpayer, the right to existence, the right of personality and the equal right. The first part is the tax forbidden zone and the forbidden zone. The taxpayer's property rights guarantee. The tax is a direct violation of the property of the taxpayer. To guarantee the property rights of the taxpayers, it is necessary to ensure that the tax does not form the levying of the interests of the taxpayers' property, nor does it constitute a levy on the property of the taxpayers. The second part is the tax forbidden area and the protection of the taxpayer's right to survive. Yu Zengjin national welfare, therefore, the state tax should strictly abide by the principle of non tax free tax, the minimum living property property does not tax, otherwise, it will cause the infringement of the right to the survival of the taxpayers, and deviate from the basic function of the tax to enhance the welfare of the national. The third part is the tax forbidden zone and the protection of the taxpayer's personality rights. Information privacy right. It is the core component of the taxpayer's personality right. In order to guarantee the taxpayer's personality rights, it is necessary to ensure that the "Personality Puzzle" composed of information privacy is not damaged by the right of taxation. The fourth part is the equal rights of the tax forbidden zone and the taxpayer. The tax equality requires fair treatment and equal responsibility, and the equal rights of the taxpayers are guaranteed. We should adhere to the principle of quantity and taxation, ensure the equal burden among taxpayers, and prohibit unreasonable differential treatment.
The fourth chapter is the tax law structure of the tax forbidden area. The realization of the theory of the tax forbidden area depends on the scientific and reasonable design of the tax law system and the fair and effective practice of tax law enforcement. The first part mainly discusses the relationship between the tax forbidden area and the substantive tax legislation. In the middle of the establishment of the rules excluding tax, it should not be included in the tax subject, the object of Taxation, the tax base, and the attribution of the object of Taxation and the establishment of the tax rate to ensure the realization of the substantive justice of the state tax. The second part focuses on the analysis of the relationship between the tax forbidden area and the tax legislation of the procedure, and thinks that the state tax is taxed. The exercise of power should not only ensure that the substantive rules of the establishment of the tax debt are justified, but also ensure the legitimacy of the procedural rules for the collection and execution of the tax debt. From the procedural justice of the tax collection and management, the concept of "the country's non intrusive tax forbidden zone" should be implanted into the procedural rules of the instrument to ensure the levying and execution of the tax. Uphold the bottom line of the procedure.
The fifth chapter is the Chinese context of the tax forbidden area. The problem of the forbidden zone should respond to the realistic foundation of the Chinese economy and society and the needs of the system construction. In contemporary China, the study of the problem of the tax forbidden area is of great significance. The first part is the political ecological analysis of the problem of the tax forbidden area. The national standard to the people-oriented reform, but limited to the influence of path dependence, the concept of tax law humanitarianism has not been completely established. The deep-rooted power of the power doctrine makes the protection of the rights and interests of taxpayers in our country is incomplete. The second part analyses the economic background of the problem of tax forbidden zones in our country. The extent to which tax payers share in social wealth is the relationship between the income of the state and the income of the taxpayers. The excessive loss of property will cause the taxpayers' lack of ability and power to maintain their livelihood and create new social wealth. In the process of economic reform and transformation, the state's long-term strong intervention in the market economy can bring economic development. The third part dissects the cultural environment of the tax forbidden area in our country. Under the influence of the new and old culture, the historical legacy of the official culture, the lack of constitutional culture and the lack of contract culture make China unable to build it. The current situation of tax compliance is not optimistic. The fourth part examines the rule of law environment in China. Limited to the lack of the rule of law in China, there is a double problem that the form of rule of law has not been established in the field of Taxation, and the essence of the rule of law has not been realized. The fundamental reason for the ineffective protection of human rights is that the realization of the rule of Taxation depends on the scientific and standardized operation of taxation power.
The sixth chapter is the system construction of the tax forbidden area. The tax forbidden area is not only the important theory of the subject of tax law, but also the ideological guidance of the tax legislation and practice. The tax forbidden zone is from the basic idea to the system system, which depends on the transformation of the concept of tax law, the support of the principle and the perfection of the system. The lack of the concept is the deep reason that our country's tax power is overdue and the taxpayer's rights can not be effectively guaranteed. We must take the concept as the guide, realize the national standard to the people based, the tax unscrupulously to the tax modesty, the tax free country to the three tax state, and make a good idea for the construction of the tax forbidden area. The second part discusses the course. The three basic principles of tax law, tax fairness and tax efficiency are the basic principles of tax law, tax fairness and tax efficiency. Under the concept of modern tax law, the connotation of these three principles should pay more attention to the restriction of the state tax power and the protection of the basic rights of the taxpayers, with scientific and effective guidance on the legislation and practice of tax revenue in China. The third part of the examination should be conducted. The construction and improvement of the tax forbidden zone and the tax system of our country. The construction of the tax forbidden area should eventually fall to the system. In our country, the taxpayer's rights protection system, the tax system, the tax structure or the tax collection and management system all have the content of excessive infringement of the taxpayer's basic rights, so it must be established from the taxpayer's right. Optimization of the collection system and the right to tax

【學(xué)位授予單位】：西南政法大學(xué)
【學(xué)位級(jí)別】：博士
【學(xué)位授予年份】：2014
【分類號(hào)】：D922.22

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