【作者】 刘永红；

【导师】 崔卓兰；

【作者基本信息】 吉林大学 ， 法律， 2004， 硕士

【摘要】 本文从纳税人参与权的概念、性质和特征分析入手，探讨了在我国确立纳税人参与权制度的条件和重要意义，并对纳税人参与权的范围、分类及行使方式进行了深入具体的研究，最后就纳税人参与权的程序性保障问题提出了自己的观点。全文共分三章:第一章 纳税人参与权的涵义分析首先，笔者给出了纳税人参与权的定义，然后沿着从“参与”、“参与权”到“纳税人参与权”的路径展开层层剖析。参与是参与主体自主、自觉的行动。参与权既是政治权利，也是法律权利。笔者认为，要准确把握纳税人参与权的本质特性，必须分析其与纳税人权利、与国家税收权力的关系，必须分析其区别于一般意义上的民主参与权的突出特点。就纳税人参与权与纳税人权利的关系而言，前者是后者的下位概念，属于纳税人的程序性权利，对维护实体权利来说至关重要。就纳税人参与权与国家税收权的关系而言，由于国家税收权是全体人民赋予的，由纳税人权利转化而来，体现着纳税人的共同意志和整体利益。纳税人权利高于国家税收权，后者要服从、服务于前者。纳税人参与权是民主参与权在税法领域的具体化。因此，纳税人参与权作为纳税人广泛意义上的程序性权利，在国家与纳税人的税法活动中，与国家税收权相互联系、相互作用，从根本上维护和促进纳税人的利益。与一般意义上的民主参与权相比较，纳税人参与权具有显著特征，它的行使往往与纳税人自身经济利益直接相关，以履行相应义务为前提，是纳税人被动引发的，更需受到必要的限制。其次，集中分析了纳税人行使参与权的条件。市场经济是纳税人行使参与权的重要前提。它确立了政府与纳税人新的经济关系，确立了纳税人<WP=54>在公共产品供求过程中的主导地位。纳税人不仅在税收征纳过程中拥有主体地位，而且有权在税收立法中体现自己的利益主张；不仅在税收征纳方面享有权利，而且在税收使用时享有决定权和监督权。现代行政理念的发展为纳税人行使参与权营造了有利环境。从管制行政理念向服务行政理念、从权威行政理念向民主行政理念的转变，使得优化纳税服务，改善征纳关系，尊重纳税人权利，鼓励纳税人参与，成为广大税务人员的共识，成为税收管理方式改革的重要目标。此外，纳税人人格上独立、税法上平等、权利意识觉醒等自身条件，是纳税人行使参与权的关键要素。最后，探讨了纳税人行使参与权的意义。其一，有利于发展税收民主。参与是民主的形式，没有有效的参与，民主就不可能实现。发展民主具体到税收领域，就是要发展税收民主，保证纳税人对税收事务的广泛参与。纳税人在参与中行使民主管理权和民主监督权，体现了参与对税收民主的价值。其二，有利于实现税收法治。强化纳税人参与权是制定“好的税法”，良好地遵守和执行税法，保障国家税收权和纳税人权利，实现税收法治的必备条件。纳税人参与是税收法治的前提和动力，也是税收法治的内在要素。其三，有利于促进税收的公正和效率。参与是程序公正的起码要求。特别是随着现代行政程序的发展，在税收征纳程序中建立纳税人参与机制，强化纳税人参与权，是正当税收程序的应有之义。同时应该看到，纳税人参与税务具体行政行为，可能延缓执法过程，影响行政效率。但这只是局部的、暂时的。从总体上说，纳税人参与使征税决定以纳税人看得见的方式作出，会增进征纳双方的交流与合作。纳税人参与最终是有效率的。第二章 纳税人参与权的范围、分类及行使方式国家权力运行中关系到纳税人权利的，主要是在税收立法、执法、司法以及税收支出四个阶段，因此纳税人参与权的范围也应当体现在这几个方面。立法权是国家的首要权力，人民参与立法是人民第一位的民主权<WP=55>利。立法的民主参与机制赋予法律的正统性、民意性和权威性，所立之法容易被公众接受。现代税收立法中的纳税人参与在西方国家有先例可循，我国《立法法》也为之提供了法律依据。参与税收执法是纳税人最常见的税法活动。纳税人参与税收执法可以从英、美“自然公正原则”和“正当法律程序原则”中找到理论依据。司法参与是执法参与的非正常延续。中外在这方面的规定有所不同。在完整意义上，税收的概念是纳付与使用的统一。税收的使用与纳税人息息相关。纳税人只有对政府用税充满信任，才可能依法积极纳税。西方一些国家赋予了纳税人在税收支出中的民主管理权和监督权，有的甚至允许纳税人对违法的税金支出行为向法院提起诉讼即“纳税者诉讼”。对纳税人参与可以作出多种分类。以国家税收权运行的不同阶段为标准，分为立法参与、执法参与、司法参与和税收支出参与；以纳税人在参与活动中与其他主体的接触程度为标准，分为直接参与和间接参与；以国家税收权力行为与纳税人自身利益的关联程度为标准，分为必要性参与和选择性参与；依据参与活动启动主体的不同，分为通知型参与和申请型参与；以参与是否出于纳税人自愿为标准，分为主动参与和被动参与。结合实际考虑，本文将纳税人行使参与权的方式归纳为陈述申辩、申请请求、询问质询、查阅资料、纳税申报、拒绝、举证质证、批评建议评论、申诉控告检举、协商表决共10种。第三章 纳税人参与权的保障这一部?更多还原

【Abstract】 This paper begins with the analysis of the concept, property and characteristics of participation right of taxpayer and it discusses the conditions and significance of the establishment of the system of participation right of taxpayer in our country. Besides, it deeply and specifically studies the scope, classification and executive methods of participation right of taxpayer and finally the author proposes his own opinion on procedural safeguard of participation right of taxpayer. This paper contains three chapters. Chapter one: Analysis of the concept of participation right of taxpayerFirstly, the author gives the definition of participation right of taxpayer and then analyzes “participation”, “ participation right” and “participation right of taxpayer” one by one. Participation is the actions taken by the subject of participation independently with self-consciousness. Participate right is both administrative right and legal right. The author thinks that we must make clear its relationship with taxpayer’s rights and national taxation right and analyze the conspicuous characteristics that make it different from democratic right to participate in order to accurately grasp the basic characteristics of participation right of taxpayer. As for the relationship between participation right of taxpayer and taxpayer’s rights, the former is the subordinate concept, taxpayer’s procedural right and it is essential to vindicate substantive right. As for the relationship between participation right of taxpayer and national taxation right, the latter is granted by all the people and it is converted from taxpayer’s rights, presenting the common will and whole interests of taxpayer. Taxpayer’s right is superior to national taxation right and the latter should obey and serve for the former. Participation right of taxpayer is the embodiment of democratic right to participate in tax law domain. Therefore, as <WP=58>taxpayer’s procedural right in a broad sense, participation right of taxpayer relates to and effects national taxation right each other in tax law activities of the country and taxpayer, fundamentally maintaining and promoting taxpayer’s interests. Compared with democratic right to participate in common sense, participation right of taxpayer possesses outstanding features: its execution is always directly related to taxpayer’s own financial interests; it is always on the premise of carrying out relevant obligations; it is always brought about passively by taxpayer and it should be in necessary limits. Secondly, the author makes a concentrative analysis of the conditions for taxpayer to carry out participation right. Market economy is an important premise for taxpayer to carry out participation right. It establishes new economic relationship between the government and taxpayer and the principal status of taxpayer in supply and demand process of public products. Taxpayer not only has the principal status in taxation process, but also has the right to present the opinions of interest in taxation legislation; not only enjoys rights in taxation, but also enjoys the right of decision and supervision in tax usage. The development of modern administrative concepts provides an advantageous environment for taxpayer to carry out participation right. Control administrative concept changes to service administrative concept and authority administrative concept changes to democratic administrative concept. This change makes optimizing taxation service, improving collection and payment relation, respecting taxpayer’s rights and encouraging taxpayer to participate as the common understanding of many tax officers and the important purposes of the reform of taxation management methods. Besides, taxpayer is independent in personality, equal in tax law and awakening in sense of right and so on. These qualifications are key elements for taxpayer to carry out participation right. Thirdly, the author studies the significance of taxpayer carrying out participation right. First, it is helpful to develop taxation democracy.更多还原