本文選題：納稅人權(quán)利 + 立法保障��； 參考：《西南交通大學》2014年碩士論文

【摘要】：納稅人權(quán)利,指納稅人因可能納稅或納稅而依法享有的其正當要求和合法權(quán)益得到滿足和保障的權(quán)利。以“納稅人權(quán)利”與“公民權(quán)利”之間的邏輯聯(lián)系、“納稅人權(quán)利”內(nèi)涵的界定為邏輯基礎(chǔ),以政治學的社會契約論與人民主權(quán)論、經(jīng)濟學的公共物品理論和稅收價格論、法學的公法上的債務(wù)關(guān)系說為理論根據(jù),納稅人權(quán)利在外延上可分為廣義納稅人享有的權(quán)利與狹義納稅人享有的權(quán)利,前者主要包括納稅決定權(quán)、納稅立法參與權(quán)、知情權(quán)、用稅監(jiān)督權(quán)及其派生的各種程序性權(quán)利；后者主要包括關(guān)于納稅本身的實體性權(quán)利、關(guān)于納稅本身的程序性權(quán)利與關(guān)于救濟前述權(quán)利的程序性權(quán)利三種。 納稅人權(quán)利的立法保障即通過立法,使稅收問題的基本規(guī)范得以制度化,其構(gòu)成保障納稅人權(quán)利之其他方式的制度基礎(chǔ)和前提。以英、美、法、德為代表的域外先進憲政國家,通過在憲法和法律中確認稅收的基本事項,制衡稅收執(zhí)法機關(guān)的稅收權(quán)力,通過稅收立法實現(xiàn)了對納稅人權(quán)利的保障。這些國家通常將與納稅人權(quán)利保護有關(guān)的內(nèi)容在憲法和法律中予以明確規(guī)定,圍繞納稅人權(quán)利的實現(xiàn)進行制度設(shè)計,不僅在憲法中確立稅收法定主義原則和稅收公平主義原則、通過“稅收三權(quán)”的劃分控制政府的稅收權(quán)力,還通過建立健全的納稅人權(quán)利保護法律體系、建立完備的納稅人權(quán)利體系、規(guī)范納稅服務(wù)和設(shè)置靈活適用的納稅人救濟制度保障納稅人的權(quán)利。堅持民主立法、堅持稅收入憲、堅持“稅收三權(quán)”的合理劃分和稅收立法權(quán)的劃分、堅持以納稅人權(quán)利為中心進行制度設(shè)計,是域外先進憲政國家通過立法權(quán)制衡稅收執(zhí)法權(quán)保障納稅人權(quán)利的基本經(jīng)驗。 我國保障納稅人權(quán)利的立法現(xiàn)狀中,規(guī)定納稅人權(quán)利保護基本事項的法律層級太低、某些納稅人權(quán)利保護的事項缺少憲法和法律的規(guī)范、關(guān)于納稅人權(quán)利保護的內(nèi)容過于原則化。我國憲法缺少稅收法定主義和稅收公平主義的全面規(guī)定、缺少“稅收三權(quán)”的劃分原則和缺乏明確的稅收立法權(quán)劃分；我國納稅人權(quán)利保護法律體系不夠完備、現(xiàn)有法律在內(nèi)容上缺乏完整的納稅人權(quán)利體系、缺少可操作性的納稅服務(wù)規(guī)范、缺少適應當前稅收實踐的納稅人稅收爭議救濟制度。 為此,我國應該吸收國外的先進經(jīng)驗,結(jié)合我國當前稅收法治環(huán)境,堅持民主立法,在憲法中確立稅收法定主義和稅收公平主義、合理配置“稅收三權(quán)”、明確稅收立法權(quán)的劃分；加快《稅收基本法》的制定,然后以《稅收基本法》和《稅收征管法》為主線,規(guī)范納稅人權(quán)利體系、納稅服務(wù)、納稅爭議救濟的內(nèi)容,全面地實現(xiàn)納稅人權(quán)利的立法保護。
[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.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：D922.21

【參考文獻】

相關(guān)期刊論文 前10條

1 邱曉霞;中外稅收的憲法學比較[J];成都大學學報(社會科學版);2004年01期

2 王建平;;納稅人權(quán)利保護與政府征稅權(quán)之制約[J];財經(jīng)理論與實踐;2007年04期

3 武麗;肖鋼;;論納稅人權(quán)利及其實現(xiàn)[J];財政研究;2008年03期

4 劉陽;;淺議我國納稅人權(quán)利的特點[J];當代經(jīng)濟;2008年06期

5 張守文;稅收權(quán)利的性質(zhì)及其法律保護[J];法商研究(中南政法學院學報);2001年06期

6 王璐;;法經(jīng)濟學視野中的納稅人權(quán)利保護[J];法制與社會;2010年20期

7 李彥;國外納稅人權(quán)利保障機制研究[J];湖南經(jīng)濟管理干部學院學報;2005年05期

8 邱本;認真對待私權(quán)[J];吉林大學社會科學學報;1998年06期

9 劉源;朱曦;;論稅法的核心價值與納稅人權(quán)利保護[J];財會研究;2008年23期

10 肖琳瑯;;論我國納稅人權(quán)利與保障[J];南華大學學報(社會科學版);2006年05期

相關(guān)博士學位論文 前2條

1 高軍;納稅人基本權(quán)研究[D];蘇州大學;2010年

2 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：1865899