【作者】 肖国平；

【导师】 江必新；

【作者基本信息】 中南大学 ， 行政法学， 2012， 博士

【摘要】 税收是国家机器运行的经济命脉,税收关系是国家与公民关系的一个缩影。国家的税权包括征税权和用税权,我们不能人为地把二者割裂开来,重税收的征收而轻税收的使用。纳税人不仅负有纳税的义务,更应享有税收基本权,纳税人不仅是税收收入的提供者,也应当是公共产品和服务的享有者。如何确保“取之于民”的税收真正地“用之于民”,在我国当前是一个现实而又有重大意义的课题。从税款使用的实践来看,政府处于核心地位,政府用税权的权力本性决定了对其加以控制的必要性,而对政府用税权的控制则是有效制约国家权力的重要方面。以控制政府用税权为切入点,控制政府行为,控制政府权力,是实现民主宪政的基本途径。围绕政府用税权控制这一论题,笔者首先基于宪政的宏观视域探讨了国家税权与用税权的内涵,从多重视角辨析了公民权利与国家权力的源流关系,以奠定政府用税权控制的理论基础,随后以政府用税权的事前、事中、事后控制为线索,对政府用税权的控制机制展开了全面的、系统化的研究。全文除绪论和结语外,分为六章,共计八万余字。第一章为“用税正义与政府用税权控制的必要性”。该章从界定何为政府用税权入手,认为政府用税权是政府对于所征收的税款加以使用的权力。具体而言,用税权包括用税决策权和用税执行权,它除了具有国家权力的一般属性外,还具有自身的一些特性。接着文章介绍了我国政府用税权控制的现状,论证了在我国加强政府用税权控制的必要性。第二章为“政府用税权控制的理论依据”。该章从政治学、经济学、法学的多重视角辨析了公民权利与国家权力的本源关系,论证了包括用税权在内的国家税权来自于纳税人权利,政府用税权的行使应当以纳税人的权利实现为依归。第三章为“政府用税权的控制之一：公共预算监督的强化”。该章认为,纳税人享有用税决定权和预算参与权,为了预防政府违法或不合理用税,起点即在于加强预算制度建设,强化预算监督,落实纳税人的用税决定权。该章将在分析我国预算监督制度所存在的不足的基础上,就我国预算监督制度的完善提出自己的看法。第四章为“政府用税权的控制之二：财政支出公开”。本章认为,纳税人享有用税知情权,纳税人要对政府用税权进行事中和事后的监督,知情是基础。当前我国财政支出公开制度还不够健全,该章将针对我国财政支出公开制度的不足,就如何完善我国的财政支出公开制度提出自己的建议。第五章为“政府用税权的控制之三：审计监督”。本章认为权力制衡亦是加强政府用税权监督的一个重要方面,我们应当借鉴国外有关审计监督的有益做法,进一步健全我国的审计监督制度,强化权力对于权力的制衡。第六章为“政府用税权的控制之四：纳税人诉讼”。本章认为纳税人就政府用税享有诉讼权,纳税人对于政府用税有异议的,可以提起纳税人诉讼,以期通过纳税人的诉讼权与司法权来共同制约政府的用税权。本章将就我国纳税人诉讼制度的建构展开具体探讨。本文最后一部分为为结语。该部分除了回顾全文,对全文作总结外,还将指出全文的创新之处和不足。更多还原

【Abstract】 The tax revenue is the economic lifeline of the state machinery operation while taxation relationship is a microcosm of the relations between state and citizens. National tax power consists of the power of levy and the power of use, which can’t be separated artificially by emphasizing the former and overlooking the latter. Taxpayers not only have tax liabilities, but also enjoy the basic rights of taxation, and they are not only the providers of tax revenue but also the users of public goods and services. How to ensure that taxes are taken from the people and used for the people is a subject of practical significant facing our country. The nature of rights of government power of using tax determines the necessity of regulation, and the regulation of Government power of using tax is an important aspect of effective control of state power. Taking the regulation of government power of using tax as the breakthrough point to regulate government actions and control the power of the government is the basic approach to democratic constitutionalism. Focusing on the regulation of government power of using tax, the author first discusses the connotations of government tax power and the power of using tax from the macro scope of constitutionalism, and analyses the origin and evolution of civil rights and state power from multiple perspectives in order to lay the theoretic foundation for the regulation of government power of using tax. Then take the regulation of government power of using tax of advance, going on, afterwards as a clue to make a comprehensive, systematic study of its regulatory mechanisms. The full text consists of six chapters except introduction and conclusion, with a total of more than80,000words.Chapter I is "the necessity of the tax-using justice and the regulation of government power of using tax". Taking the definition as a start, the chapter argues that government power of using tax is the right of the state to use the levies. Specifically, the power of using tax includes tax decision-making and tax executive power; apart from the common characteristics of state power, it enjoys some specific features. Then the status quo of our government tax power regulation is presented, which demonstrates the necessity of strengthening the regulation of Government power of using tax in China.Chapter II is "the theoretical basis of the regulation of government power of using tax". The chapter analyses the origin of the civil rights and state power from multiple perspectives of politics, economics and law, and demonstrates that government tax power, including the power of using tax, comes from the taxpayers’rights, and government power of using tax is subordinate to the realization of taxpayers’rights.Chapter III is "the first regulation of government power of using tax: the enhancement of the public budget supervision". The chapter argues that, taxpayers have the right of tax decision-making, furthermore strengthen the budget system construction and the supervision of the budget, implement the taxpayer’s decision-making rights are the starting points to prevent the government from illegal or unreasonable using of tax. On the basis of analysis of the budget monitoring system deficiencies, personal suggestions for the improvement of the budget monitoring system in China is presented.Chapter IV is "the second regulation of government power of using tax:make public the financial expenditure". The chapter argues that, taxpayers have the right to know, on which their mid-supervision and subsequent supervision of government tax using is based on. At present, China’s financial expenditure public system is incomplete, then in view of the deficiencies, personal suggestions on how to improve it are given.Chapter V is "the third regulation of government power of using tax: audit supervision". The chapter argues that the balance of power is also an important aspect of strengthening the supervision of government power of using tax. We should learn from abroad about the beneficial practices of audit supervision to further improve our audit supervision system and strengthen the balance of powers.Chapter VI is "the fourth regulation of government power of using tax:taxpayer litigation". The chapter argues that taxpayers have litigious right to state tax using, and the taxpayer can put forward taxpayer litigation if he dissents from financial expenditure, with a desire to restrict the right of state tax using through their litigious rights and jurisdiction. The construction of taxpayer litigation system in China is specifically discussed in the chapter.The last section is the conclusion of the research, in which a review is given, the full text is summarized, and innovation points and limitations are pointed out as well.更多还原