【作者】 王霞；

【导师】 颜运秋；

【作者基本信息】 湘潭大学 ， 经济法， 2003， 硕士

【摘要】 从本质上说，税法应该更多地着眼于税收主体之间权利义务关系的定位，注重维护纳税人的基本权利，成为真正的“纳税人权利之法”。我国目前的税法在国家与纳税人之间的权利义务分配明显失衡，造成实践中国家与纳税人之间冲突严重。因此，研究纳税人税权具有很强的理论与实践价值。 纳税人税权是指在税收法律关系中，纳税人所享有的与纳税义务相对应的税法权利。首先，纳税人税权是一种身份权；其次，纳税人税权是纳税人的财产所有权所衍生的权利；再次，纳税人税权是一种共益权；最后，纳税人税权是一种社会权。纳税人税权与纳税人权利、国家税权既有联系又有明显区别。具体而言，纳税人税权由纳税人的税收使用权、税收知情权、税收参与权、税收监督权和救济权等具体权利构成。 纳税人税权有其存在与运行的根源和价值。纳税人税权的存在与运行有其深刻的法理根源、宪法根源和经济根源。纳税人税权存在与运行的价值包括公平、效率和民主。 为了使抽象的权利得以实现，有必要建立和完善相关的具体制度。贯彻落实税收法定主义原则、建立并完善包括税收立法听证和用税听证在内的税收听证制度、开放纳税人诉讼等，均能有效实现并保障纳税人税权。更多还原

【Abstract】 In essence, tax law should focus on the localization of right and obligation relationship between the subjects of tax revenues more, pay attention to safeguarding the taxpayer’s fundamental right, and become the real" law of taxpayer’s right ".It is obviously out-of-balance that the present right between country and taxpayer in our tax law is distributed, which cause serious conflict between the country and the taxpayers in practice, so studying taxpayer’s tax right has strong theory and practice value.Taxpayer’s tax right means in the legal relation of the tax revenue, the right of tax law profit corresponding with obligation to pay tax that the taxpayer enjoys. First of all, taxpayer’s tax right is a kind of identity right. Secondly, taxpayer’s tax right is a right derived of the taxpayer’s property ownership. Moreover, taxpayer’s tax right is a kind of common benefit right. Finally, taxpayer’s tax right is a kind of social right. Taxpayer’s tax right and taxpayer’s right, national tax right both have connections and obvious differences. Particularly, taxpayer’s tax right consists of the taxpayer’s tax revenue right to use, right of being in know, right to participate in, authority to supervise, relieving right, etc.Taxpayer’s tax right has its origin and value existing. Taxpayer’stax right has its legal principle origin, the constitution origin, economic origin existing. The value that taxpayer’s tax right exists and operates includes fairness, efficiency and democracy.To make abstract right to run concretely, it is necessary to set up and perfect concrete principle or system. Implementation of tax revenue legal doctrine principle, constitution and perfection of tax revenue hearing system including tax revenue legislative hearing and tax using hearing, and openness of taxpayer lawsuit can realize and ensure taxpayer’s tax right effectively .更多还原