【作者】 高军；

【导师】 周永坤；

【作者基本信息】 苏州大学 ， 宪法学与行政法学， 2010， 博士

【摘要】 现代法治社会,人民与国家的基本关系主要体现为税收关系。税收关系中隐含着人民与政府之间的契约,人民之所以纳税,目的乃在于以所纳之税来购买政府所提供的公共物品和服务。因此,人民不是纳税的仆役,虽然在宪法和法律上纳税被认定为一种义务,但并不是无限义务,人民在承担纳税义务的同时,享有不可剥夺的权利。在纳税人所享有的权利中,纳税人基本权处于核心的地位。所谓纳税人基本权,是纳税人享有的要求按照符合宪法的规定征税和使用税款的基本权利。纳税人基本权概念植根于社会契约,以宪法基本理念与基本价值为基础,强调国家征税的目的在于国民的福利。纳税人基本权摆脱了传统税法学片面强调税的“收入”层面而忽略了税的“使用”层面,割裂了税的征收与使用之间的关系的状况。它以广义的税为基础,站在纳税人立场上构筑税的概念,将税的征收与使用予以统一,强调对税的征收以及对税的用途实现“法的支配”。因此,纳税人基本权这一概念反映的是公民与国家之间深层次的关系,它直接针对国家征税、用税而发生,用以回答国家征税、用税行为、甚至国家政权的正当性与合法性问题,集中体现了法治精神、宪政精神。纳税人基本权是一种综合性的权利,内容上具有自由权和社会权的双重属性。就自由权层面而言,认为税是国家对公民财产的一种强制性剥夺,从对公民私有财产权、人身权保障的角度出发,强调国家对公民财产的这种剥夺必须遵循依法行政原则、比例原则、平等原则,由此衍生出公民的依法纳税权、不受过分征收权、不受过度执行权、公平纳税权等权利。而从社会权的层面来看,一方面,强调税法整体秩序所彰显的价值体系,必须与宪法的价值体系相一致,在税法上不得有侵犯人性尊严,危害纳税人生存权的情形;另一方面,强调税款必须真正地“用之于民”以实现征税的目的,纳税人享有社会保障权。纳税人基本权兼具自由权与社会权双重属性,难免存在内在的紧张,在宪法上主要表现为私有财产权与社会保障权、法治国与社会国之间的冲突。私有财产权是一种“免于国家干涉的自由”,而社会保障权则是一种“由国家实现的自由”。社会国以调整现实社会不平为已任,勇于打破社会现状,而法治国则以保障个人自由权、财产权为前提,势必承认并维护现实不平等的现状。因此,现代国家无不在实践中探索协调两者之间冲突的办法。历史上,曾经存在两种截然对立的模式,一种是自由资本主义时期所奉行的私有财产权优先的模式,另一种是社会主义所强调的社会保障权优先的模式。但两种模式均存在着弊端,都进行了并正在进行着自我矫正。此外,现代法治国家,均采取“租税国”体制,即国家不自行从事营利活动,国家任务推行所需的经费,主要依赖人民依据量能原则平等牺牲的税收来充实。对人民而言,牺牲了金钱给付保全了经济行为自由,是最小损害途径。租税国使国民与国家之间产生距离,为法治国家创造条件,即人民得保有私经济自由领域,得以自行选定目标,自行求其实现,而得以扩展私人与社会的发展空间。纳税人基本权主要通过以下途径来保障:采取“无代表无税”、预算的议会控制、独立的国家预算审计、保障纳税人财政知情权等财政的民主控制手段;立法方面,制定纳税人权利保护法;司法方面,建立行政诉讼、违宪审查、纳税人诉讼等制度。与西方法治国背景下“民主过剩”所导致的“租税国危机”所不同的是,中国纳税人基本权保护面临的是由于“民主不足”与“法治不足”所造成的困境:一方面,在中国集权主义政治文化传统,以及计划经济时代所形成的“全能政府”观念影响下,中国政府总体上倾向于把税收问题仅仅当作一个经济问题来处理,回避其中的政治意义和影响,“无代表无税”、“税收法定”原则未得到严格的贯彻,纳税人对国家征税权缺乏有效的控制;另一方面,政府在使用税款方面,显得过于随心所欲,政府浪费严重的同时,社会保障制度却迟迟建立不起来。中国纳税人基本权保护的核心还是“控权”的问题。完善纳税人基本权保护的途径主要有:强化人民代表大会制度、参考并在一定程度上遵循租税国的逻辑、完善公共财政法律体系、完善社会保障法律体系等。更多还原

【Abstract】 In the modern society ruling of law, the fundamental relationship between the people and the state is mainly reflected by the tax. Tax relations implicit the contract between the people and government, the reason why people paying taxes is in order to use the tax to purchase public goods and services provided by government. Therefore, people are not servants of paying taxes, although paying taxes is recognized as an obligation by the Constitutional law and the common law ,but isn’t an unlimited obligation. While people bear liability of paying tax, people have the inalienable rights at the same time.The taxpayer’s fundamental right is at the core position among the whole rights of the taxpayer. The taxpayer’s fundamental right is the right that the taxpayers have the fundamental right to claim the government to impose and use tax by the Constitutional law. The concept of the taxpayer’s fundamental right is rooted in the social contract, and based on the Constitutional ideals and values, emphasize that the purpose of taxation is for the national welfare. The concept of the taxpayer’s fundamental right gets rid of the condition that emphasizing on the“income”level and neglect the“use”level and split of the tax collection as well as use of the tax in traditional tax academic. The taxpayer’s fundamental right is based on the conception of broad-based tax, and stand on the taxpayer’s position to build the concept of tax, unite the collection and use of the tax, underline tax collection, as well as the use of the tax system to achieve“dominating by law”. Thus, the concept of taxpayer’s fundamental rights reflects the deep-seated relation between the citizen and the state, is the basis of the taxpayers to fulfill tax liability and legitimacy of the system. It is directly against the state taxes and using tax, answers national tax, using tax act, and even the legitimacy of state power, embodies the spirit of ruling of law and the constitutional spirit.The taxpayer’s fundamental right is a comprehensive right, possess the characteristic of the freedom right and the social right. On the right to freedom level, holds that the tax is a compulsory deprivation of private property of citizens by the state. From the protection of citizen’s personal property and their personal rights, emphasizing that the deprivation of the state must follow the principle of administration according to law, the principle of proportionality and the principle of equality, thus derives the rights of the right to pay taxes according to law, rights of freeing from excessive taxing and executing, and the right to a fair tax. From the point of social rights, on the one hand, emphasizing the general order of the tax law must be in recognition of the value system of the Constitutional law. Infringement of human dignity and against the taxpayer the right to life situations must be forbidden in the tax law. On the other hand, in order to achieve the purpose of taxation, tax must be really“benefit of the people”taxpayers have the right to social security.The taxpayer’s fundamental right has the aspect of the freedom rights and social rights, which inherently has inevitable tensions, mainly showed the conflict of private property rights and welfare rights in the Constitutional law. Private property is a“freedom from interference by state”, while the welfare rights is a“freedom of achieving by the State”. Social country in order to adjust the reality of social injustice as their responsibility, courage to break the status quo, while the state ruling of law in order to protect individual freedoms and property as a precondition, it is bound to recognize and protect the reality of unequal status quo. Therefore, the modern state are all in practice and to explore co-ordination between the two conflicts. Historically, there have been two diametrically opposed models, one mode is private property rights as a priority during the period of free capitalism, and the other one is welfare rights as a priority of socialism. However, two kinds of modes all have drawbacks. They have been conducted and is conducting a self-correcting. In addition, the modern state ruling of law, have adopted a“Tax State”system, that is, countries do not engage in profit-making activities themselves, national implementation of the necessary funding for the task, mainly based on the tax which is assessed equally by taxpayer’s capability. To the people, the expense of the money paid is preserving freedom of economic behavior is the way to the smallest damage. Tax State makes the distance between the people and the State, in order to create conditions for ruling of law, that the people may retain private economic freedom, to be self-targeting, self-seeking its implementation, which expanding developing the private and social space.The taxpayer’s fundamental right mainly protected through the following democratic controlling instruments: taking "non-representative, non-tax", the budget of the parliamentary control, independent audit of the national budget , protecting the taxpayers’right to know finance.On the legislative front, developing taxpayers’rights protection Act. On the judiciary front, establishing administrative litigation, constitutional review, the taxpayer’s litigation system.What’s the difference with the "tax crisis in the country" caused by the background of the "democratic excess" of the western countries, China’s protection of fundamental rights of taxpayers facing a dilemma caused by "democratic deficit" and "lack of ruling of law". On the one hand, in the China’s totalitarian political and cultural traditions, as well as concept of "omnipotent government" formed the planned economy era, Chinese government generally tends to consider tax issues as a mere economic issue to deal with, avoid the political significance and impact The principle of "non-representative, non-tax" and“taxing by law”has not been strictly implemented, taxpayers are lacking of effective control of the state’s power of taxation. On the other hand, the use of tax is far too arbitrary, the Government has serious waste at the same time, social security system is slow to be established. The core problem of protecting China’s taxpayer’s fundamental right is "controlling power" issue. Main channels of perfecting the ways to protect the taxpayer’s fundamental right are: to strengthen people’s congress system, reference and, to some extent, to follow the logic of tax country, improve public financial legal system, improve the social security legal system and so on.更多还原