【作者】 秦玉娈；

【导师】 张继良；

【作者基本信息】 河北师范大学 ， 马克思主义基本原理， 2011， 博士

【摘要】 税权本身是一个内涵丰富且关涉多种学科领域的词汇。税权首先体现为国家和国民税收利益的博弈关系,而税收利益的重要性,正如美国联邦法院一份判决书中证言,征税权是国家得以建构的一项重大权力,赋税如同自然人呼吸一样,它决定着国家的生存与繁荣。它不仅是一种毁灭性的权力,也是一种建设性的权力。现代主权国家,以法治建设为核心治国理念,而税收作为国家生存及发展的重要经济活动,又是国家的命脉,因而,有识之士又将现代法治国家称为“租税国家”。如何平衡国家和国民之间的利益,是租税国家重点关注和解决的问题。因此,本论文采取唯物辩证法对国民税权的法律问题进行分析,通过考证比较西方税收宪政及法律生成的历史,归纳演绎和实证提炼我国国民税权操作中存在的问题及原因,最后通过利益衡量的分析方法解决国家和国民利益关系问题。本文的研究动机旨在最终对国民税权法律保障的具体构建导出适时路径,希冀通过规制我国征税权从而对我国行政机关的依法行政起到有益的借鉴作用,于不久将来达成我国税收立宪的目标,从而推动我国宪政建设的进程,为实现我国和谐社会的整体目标提供可资借鉴的理论支撑。本文首先从解析国民税权法律保障的理论依据出发,探究国民税权存在的正当性依据基础,指出国民税权在税权维度中有其存在、生成和保障的必要性和紧迫性。国民税权存在的正当性依据在于人民主权理论、财产权理论、宪政理论等。因为国民税权作为税权的一个分权,是体现人权质量的重要权利,它以人民主权作为理论依据,以财产权为内在本质,在宪政制度中实现其应有价值。所以,国民税权和国家税权相比,没有位阶的主次之分,因为国家税权源于国民税权,两者在社会契约委托一代理理论层次上是一种应然的平等关系,以此理念为引擎,一个法治国家应建立以契约为核心的社会关系,国家和国民关系应以税收契约关系为链接基点,国家及其行政机关的立法、执法、司法活动要充分体现国民利益,真正践行以人为本的执政方针。国家税权和国民税权依据法权理论内在逻辑结构有着浑然一体的契合性。所以,国家税权行使的界限应以保障国民财产安全、生存幸福和生活尊严为基本底线,这是国民税权的本源特征给予我们的启示。国民税权的保障离不开宪政基础的基石,这是从国民税权本源悟出的真谛。本文运用利益博弈论指出了国民税权是税权的子概念,因此,国民税权的保护与国家税权的控制息息相关。在史证主义思想的启蒙下,本文理性考察了西方税收立宪斗争史,得出政治权力“利维坦”必须驯服于法律规制的思想,而宪法作为法律的元规则,是限权和保权的至高皈依所在。国民税权理论的伦理基础首先在宪法价值和宪法原则中才能体现,一方面使税权控制在法治轨道下运行,也会使国民对国家政权的道德笃信升华为一种托治的力量。所以,税收立宪对于当下行政权力规制不足的中国来说,不仅仅是学者们学术主张是否一致的问题,而是何时践行和如何践行的问题。所以,当今的中国,对于税收立宪不仅仅只是一种理论或信仰的追求,而是要脚踏实地进行中国特色的宪政建设的过程。国民税权保障与宪政制度密切相关,体现在市场经济体制是否成熟,公共财政制度是否合理、代议制是否真正体现主权在民、国家分权设置是否体现法治思想、司法审查制度是否真正践行等。客观审视中国的宪政建设之路,尽管我们依然“在路上”,但是我们始终并没有放弃探索,因为符合国情的宪政制度才是保障国民权利的根本。税收立宪是保障国民税权的元规则。本文通过运用史证、比较的研究方法,考察于西方宪政国家对国民税权保障的历史经验,实事求是分析了我国国民税权保障的现状。指出在实体法和程序法中我国国民税权保障的缺失状态,体现在国民税收监督权、立法参与权和公共产品享受权等宪法性权利方面,权利的缺失使公权力行政自由裁量权逾走于人民权利之上。历史曾深刻地启示我们,如果征税权过度优位于国民税权,一方面国民权利保障则难以实现,另一方面,国家过度的财政需求则易使国家走上由财政危机到经济危机直至宪政危机的不归之途。所以,税权控制和保障是现代国家治国的重要命题我国税收立宪首先应在宪法中体现国民权利和义务平等之条款、税收原则等条款。其之也要对税权划分及预算法定等重要内容进行规定,这是国民权利实现诉求的根本,也是我国实现以人为本、法治兴国方略的具体举措。国民税权的保障需要对我国现行实体法和程序性法律制度进行完善与构建。我国现行的所得税法和税收征管法应该采取与时俱进的法律改革进路,以充分保障纳税人权牙为法律改良原则,真正体现税收公正原则、量能原则及效率原则。我国所得税法的改革要以保障国民生存权、幸福权、财产安全权、经营自由权等为改革准则,对我国所得税税制、税率、扣除标准、税基、重复性征税问题进行重点改革。对于体现税收程序为牛征的税收征管法,应重点在税收执法、管理和司法方面进行完善,以体现程序正义实现实体正义的改革思想。对于我国预算法律制度的改革,笔者主张应实行编制、执行和路督“三权”分离的新的预算管理制衡机制,权力的分立与制衡能够提高各部门编制与现行预算的效率,以便达成国民与政府对公共预算的执行目标。在时机成熟时,建议出台《国家财政监督法》,完善预算责任制,确保国民预算监督权和知情权的实现。鉴于前我国税权权益分配失衡的事实,在探讨国外纳税人权利保障制度事实的基础上,我国应择机尽快出台《税收通则法》,真正实现我国税收法定主义理想,最大限度地保护国民税权。国民税权保护是一个综合性的系统工程,需要其它制度的构建支撑。司法审查制度作为西方现代法治文明的舶来品,其要旨是以司法权制衡立法权和行政权等国家重要权力,目的是实现公民程序性权利的最终保障。笔者在考证外国司法审制度的基础上,运用唯物辩证法指出中国目前应建立适合自身的司法审查制度,应在全国人大之下设立宪法监督委员会,作为独立的常设机关,与人大常委会是平行性质的机关,在全国人大闭会期间,宪法监督委员会负责行政具体行为和抽象行为的合宪性审查。在此制度基础上,也应对我国税收司法制度进行完善与构建。笔者认为当下应该把完善我国税收行政复议制度作为重点来抓,税务法庭或税务法院应作为税收司法改革的近期或远期规划目标,在中国司法建设成熟之时顺势推出。我国公益诉讼制度的缺失也是制约我国国民税权实现的瓶颈,笔者建议在借鉴外国公益诉讼制度的前提下,建立我国纳税人公益诉讼制度。在当下的中国,对于国民税权保障是一个循序渐进的过程,制度的建设需要符合中国国情。所以,在现行制度框架下,我们只能在制度构建创新的基础上,进行制度的弥补和前瞻。制度的创新与构建是一个长远的过程,我们唯有与时俱进,才能实现国民权利保障的理想目标。更多还原

【Abstract】 The right of tax itself is a vocabulary that has a rich con-notation and involves vario(?) disciplines. It firstly embodies a kind of game on the interest of tax between the state and tl national,and the importance of tax, just as a judgment test of America’s federal court that ha tested right of taxation is a major power that can construct countries. tax looks like pepole breathing, it determines the nation’s survival and prosperity. It is not only a kind of destructi(?) power, but also it is a kind of constructive a power. Modern sovereign state uses la construction as the core conception that construcs country, tax revenue is an importa economic activity that determines a country’s survival and development,and it is a country lifeblood of insight, consequently, the modern country is also called "tax country". How balance the tax interest between the state and the national is a key problem that need pa attention to and solve. Therefore, the paper takes materialist dialectics as basic clue a(?) analysis basicline about the right of national taxation.The paper examined weste constitutional government and its law by using comparison method, and generated t(?) problems and reasons on our national’s tax right by induce deduction and empirical analys method, finally analysis interest relationship problems between state and national throug interest measure method. The study motive is to construc concrete law path timely and so can protect the national tax right, I hope that it can be in favor of law enforcement executi(?) in the Chinese administrative,and It can reach the goal of tax constitutional in china in t(?) near future in order to promote the process of our country’s constitutionalism, and can a(?) offer reference of theoretical support for realizing the integral goal on construction of t(?) harmonious society.Firstly,the paper begins to analyse basisc law’s guarantee theory on the national tax rig(?) reveals existing legitimacy foundation on the national taxation right. The safegaurd of t(?) national tax right has its the necessity and the urgency whithin tax right dimensions. T(?) national tax right exists the legitimacy according to the people’s sovereignty theory, prope(?) right theory, constitutional theory and so on. Because the national tax right belongs to decentralized right toword tax right, it is an important right reflected the quality of hum rights, it takes the people’s sovereignty as the theory basis, and the property rights as in(?) essence, and realizes its intrinsic value in a constitutional system. therefore,the state tax right and the national tax right are equal, they have no minor inequality, because state tax right originates from the national tax right, both are granted equal relationship in trem of social contract principal-agent theory level, this concept can be used an engine, a country should be embodied social relations under the core of social contract principal, the state and its national relationship should be basis linking points with tax contract relationship,its activities, such as legislation, enforcement and judicial in administrative organ of the state,fully embody’ national interests, and really practise the human-oriented ruling policy. Because state tax right and national tax right have integrated the correspondence and intrinsic logic constitute according to theory of law right, therefore, the state tax right exerciseing boundaries should ensure national property safety, survival happiness and life dignity as a basic line, this is the origin characteristic of the national tax right which gives us enlightenment.The national tax safeguard can not leave the cornerstone of constitutional foundation, and this is from the source the national tax right that realizes the truth. This paper is pointed out that the national tax right dimensions of the concept of national tax right by using interest game theory of tax, therefore, the protection of the national tax right and controling of the state tax right have closely connected. nuder enlightenment syndrome of the history ideology, this paper investigated strggling history of the western constitutional rational, it is concluded that political power must be tamed law governance thought, but the constitution as legal the greatest rule is the highest converting lying beacause it can limit right and protect right. So, the national tax right theory ethical basis firstly lies in constitutional value and constitution principle,on the one hand,the controling of state taxa right can manifest in the legal track running, and on the another hand,also can make citizens take national political power of moral devoutly sublimate a kind of rule of law of power. So, the tax regulation of the constitution has related with China that it is administrative power regulation deficiency, it is not only the scholars whether a claim is consistent, but also when it is practised and how to be followed. So, tax constitutional is not only just a theory or belief pursuit, but down-to-earth on Chinese characteristic constitutional construction for today’s china. Because the national taxation right guarantee and the constitutional institution closely related, reflected in wheher the market economy system is mature, the public finance system is reasonable, representative system really reflects sovereignty in people, state decentralized setting reflects legal though judicial review system is really practice, etc. examineing the constitutional construction ro objectivly in china, we are still "on the road", but we do not give up exploration, because (?) bielive that constitutionalism system conforming to China’s reality is foundation on term the guarantee the rights of citizens.Tax constitutional is the highest rule that the guarantee the national taxation right. matter of a fact, the article studied the history of western constitutional state tax throug history certificate, comparative analysis methods, seeking truth facts of China’s national t(?) right guarantee on current situation. It points out deficiencies that state our national tax rig safeguard in the substantive law and procedural law, and be reflected in the national t(?) constitutional right on terms of supervision, legislative participation and enjoying pub(?) products,the lacking right make public power administrative discretionassove passover t(?) people’s rights. The hstory has deeply enlightenmented us, if the state tax right excessives t(?) national tax right, on the one hand, the national right guarantee is difficult to achieve, on t(?) other hand, if countries have excessive financial demand,it is easy to cause the country (?) returned source from financial crisis to economic crisis until constitutional crisis. So, tax rig controling and security are a important proposition in ruling of modern state.Chinese t(?) firstly should embody these provisions, in the constitution such as nation rights and obligations equal terms, tax principle provision, and regulate the rest provisions,f example,the taxation right division and budget statutory and important content work-in-progress, this is foundation that citizens seek ultimate realization of rights, but al our country have concrete strategies which exact to realize people-oriented, and rejuvenate (?) ruling of law.The national tax right safeguard need perfect and construct for our current substanti and procedural laws. China current income tax law and tax levying administration la should take legal reform path of advancing with times in order to safeguard taxpayers leg rights for improving principles, really reflect tax justice principle and quantity principle a(?) the principle of efficiency. Our income tax law should use these principles which are nation subsistence right、happiness right、liberty of business and property security right and so (?) its reform criterion is to ensure the national tax right, we take our country income tax, t rates, tax deduction standard, the tax base, repeatability levying as important reforming questions.As for tax levying administration law, it reflects tax program that is the characteristic of tax collection and should emphasis in the tax law enforcement, management and judicial perfect in order to reflect procedural justice by realizing the substantive justice reform ideas. For our budget law system reform, the author advocates that we should implement new budget managements of "three powers separation" that are compiling, implementation and supervision, mechanisms of power separation and balancing can improve compiling and executing budget’s efficiency among various departments in order to achieve the implementation of the public budget objectives for national and government. The author also claims that it is come on "The state financial surveillance law" at times of ripeing, perfecting budget responsibility system ensures realization on national budget supervision right and right of knowing taxation in our country. With the current imbalance of distribution of interests, I discussed the f guarantee system’s facts of foreign taxpayers right, the writer appeals to come on the tax principle law on opportune time as soon as possible in order to realize Chinese tax legal socialist ideal truly and protect national tax right’s interests utmostly.The national taxation right protection is a comprehensive system engineering, need support through other system construction. Judicial review is the gist of exotic as modern western civilization of legal system, judicial power as an important right that balances legislative and administrative power, its aim is to realize ensureance of civil procedural rights ultimately. The author pointed out that China should establish suitable system of judicial review on the basis of researching foreign justice trial system by using materialist dialectics,I think that our country should establish the constitution supervision committee under the National People’s Congress, as independent permanent body with The NPC standing committee, they are parallel nature organs, constitution supervision committee was responsible for the constitutionality review on the specific behaviors and abstract behavior based on the system, the author suggest should also improve and construct tax justice system in China, the author thinks that we should perfect our tax administrative reconsideration system as the key to grasp, tax court or tax court as tax justice shall be long-dated planning objectives in the near future, and on the judicial construction maturity when we launched homeopathic.As lacking public interest litigation system in our country which restricts realization of our national tax right as the bottleneck, the author suggests in referrring forei litigation system, we should establish taxpayer litigation system in our country. Meanwhi the author admits that it is a gradual process on the national tax right safeguard, t construction of institutions need conform to China’s national conditions. Therefore, t current system framework, we can only remedy and preview institutional on term construction, innovation of the system. It is a long-term process, we only keep pace with t times, we can realize the ideal goal of national tax right guarantee.更多还原