【作者】 郭鸣；

【导师】 余劲松；

【作者基本信息】 武汉大学 ， 国际经济法学， 2010， 博士

【摘要】 纳税人是税收法律关系的重要主体,研究税收法制,离不开对纳税人问题的研究。长期以来,人们对纳税人问题的研究,往往局限于纳税人的税收负担和履行纳税义务等方面,忽视了对纳税人权利的探讨,以致在税收实践中形成了根深蒂固的“纳税人只有纳税义务”的税收观念,严重地制约了我国的依法治税进程。近年来,随着人们权利意识的增强,纳税人权利问题逐渐受到税法学者、税务机关乃至纳税人的普遍关注。2001年4月28日第九届全国人民代表大会常务委员会第二十一次会议审议通过了新修订的《中华人民共和国税收征收管理法》,对纳税人权利给予了相当的重视。此次法律修订工作将有关纳税人权利保护问题的讨论推向了顶峰,使纳税人权利保护成为税法学界研究的一个热点问题,也成为诸多法学工作者探讨的焦点话题之一。2009年12月1日,国家税务总局发布了《关于纳税人权利与义务的公告》,将散落在我国税收征管法及其实施细则和相关税收法律、行政法规中的规定“归拢”,明确列举规定了我国纳税人拥有的十四项权利与十项义务,首次将纳税人权利广而告之,被视为税务部门尊重纳税人权利的“啼声小试”,受到广泛热议。本文从税收理论入手,在分析纳税人与国家关系的基础上对纳税人权利进行了深入剖析,针对纳税人权利的含义、分类、理论依据、法律渊源、保护方式等基础问题逐一探讨。随后从纳税人权利的立法保护、行政保护、司法保护等多个角度对中外立法与实践进行深刻比较与分析,探究我国税收立法和实务中存在的问题和不足,着重对构建我国保护纳税人权利体系做出了全面构想,以求抛砖引玉,引发人们对纳税人权利保护问题的思考和研究。全文共分五章,第一章“纳税人权利保护的基础理论问题研究”,主要对纳税人权利的含义与实质、纳税人权利的分类进行了界定,从政治学、经济学、税法学、行政法学、管理学等多个视角为纳税人权利保护提供了理论依据,就纳税人权利保护的法律渊源、保护方式等基础理论问题进行深入分析,并从纳税人权利保护视角对现行税法理论与税收制度转型问题进行了探讨。第二章“纳税人权利立法保护的比较研究”,从税收入宪、量能课税、纳税人权利内容等问题入手,通过对各国立法与实践的比较考察,指出我国纳税人权利立法保护方面的缺陷与不足,得出若干立法建议与启示。第三章“纳税人权利行政保护的比较研究”,着重对税收执法权运作、课税推定权规制、纳税激励机制、税务行政复议制度等问题进行了深入探讨,充分借鉴世界各国的先进理念与经验,与我国的税务工作实务进行深刻对比,指明改革方向。第四章“纳税人权利司法保护的比较研究”,围绕司法审查、税务行政诉讼、纳税人诉讼问题进行广泛的域外考察,并结合我国现实情况,提出建立健全我国相关制度的若干设想和实施步骤。第五章“完善我国纳税人权利保障机制的建议”,在上述分析与借鉴的基础上,对我国纳税人的权利保护进行机制重建与制度设计。一是要健全纳税人权利保护的法律体系。全面实现纳税人权利的宪法化、制定税收基本法等有关法律,重构纳税人权利体系,贯彻量能课税原则优化我国税制。二是要不断提高税务行政管理效率。规范“税收三权”,解决执法主体间冲突,完善纳税激励机制。三是要改进约束国家税权的监督方式。要建立司法审查制度,完善税务行政复议与行政诉讼制度,并结合国情建构纳税人诉讼制度。四是要强化纳税人的自我保护。要通过多种手段充分提高纳税人的权利意识,并通过建立纳税人协会、完善税务代理机制等方式增强纳税人的维权能力。更多还原

【Abstract】 The taxpayer is the main subject of taxation legal relations, so the research on taxpayer’s rights is the key point of the tax legal system. The research on taxpayers, ignoring to probe into the taxpayer’s rights, has long been limited in those respects of tax burden and due taxes, which causes to form a deep-rooted concept "the taxpayer has nothing but tax obligation" and seriously restricts the process of taxing by law in China. In recent years, along with enhancement of the right’s consciousness, more and more scholars, institutions and taxpayers have paid attention to the taxpayer’s rights. On 28 April 2001, the 21st Meeting of the Standing Committee of the Ninth NPC deliberated and passed the new revised Law of the People’s Republic of China on the Collection and Management of Taxes, which showed much attention on the taxpayer’s rights. It has pushed discussions about the protection of taxpayer’s rights to the acme and made this question be a hot topic in the academic field. Announcement on Taxpayer’s Rights and Duties, made by SAT on 1 Dec.2009, amasses the rules in other relevant laws, definitely enumerates and stipulates the taxpayer’s fourteen rights and ten obligations in China. Tax department publicizes taxpayer’s rights widely for the first time, which is regarded as coming out party of the taxpayer’s rights, so gets wide attention immediately.This paper obtains from the revenue theory, analyzes the relationships of the taxpayers with the nation and then probes into some basic issues of taxpayer’s rights, such as the implication, systematization, theoretical basis, source of law and protection mode. In terms of the legislation, judicial system, and administrative protection of the taxpayer’s rights, it compares and analyzes in depth the legislation and practice of China and foreign countries thus to explore the problems and shortages existing in China’s tax revenue legislation and practice, conceive to construct a system to protect taxpayer’s rights in China thereby to lead people to think and research about the protection problems of taxpayer’s rights. This thesis consists of five chapters. Chapter one researches on the basic theory of protection of taxpayer’s rights, which mainly defines the implication, essence and systematization of taxpayer’s rights, provides theoretical basis for the protection of taxpayer’s rights in terms of politics, economics, tax law, administrative law and management science and then analyzes in deep the problems of basic theory such as the source of law and the protection mode of protection of taxpayer’s rights.Chapter two is the comparative study on the legislation protection of taxpayer’s rights, which mainly starts with the problems of legal system of taxation, the ability-to-pay principle of taxation, the content of taxpayer’s rights, through comparative analysis on various countries’legislation and practice, aims to find out the defects of legislative protection of taxpayer’s rights in China and get some legislative suggestion and inspiration.Chapter three is the comparative study on the administrative protection of taxpayer’s rights, which mainly probes into the operating of inforcement power,the regulateon of presumptive tax, incentive mechanism of taxpayers and the system of tax administrative review, and uses the idea and experience of other countries to compare with our country’s tax practice so as to point out the direction of reformation.Chapter four is the comparative study on the judicial protection of taxpayer’s rights, which makes a wide comparison on the international practice focusing on the problems of judicial review, tax administrative appeal and tax payer suit to provide new ideas about the establishment and improvement of our country’s system.On the base of above analysis, chapter five gives some suggestion about improving the safeguard mechanism of taxpayer’s rights in China. Firstly, it needs to establish and improve the legal system of protection of taxpayer’s rights. Secondly, it needs to improve the efficiency of tax enforcing system. Thirdly, it needs to reform the relief system of taxpayers. It is necessary to establish judicial review system in China, improve the system of tax administrative review and appeal and according to our national condition, build up the taxpayer litigation system. And lastly, it needs to strengthen the self-protection awareness of taxpayers with various means and enhance taxpayer’s ability of self-protection by founding taxpayers federation and perfecting tax agent mechanism.更多还原