【作者】 闵军；

【导师】 姚锐敏；

【作者基本信息】 华中师范大学 ， 税务管理， 2007， 硕士

【摘要】 20世纪80年代以来，兴起了全球性的税制改革活动，几乎影响到每个国家。而在许多国家的税制改革中，都呈现出一种重新审视、调整税收征纳关系和加强纳税人权利保障的趋势。与全球性的税制改革相呼应，我国税制也正在开始进行一场根本性的变革，对税务机关的重新定位和新型征纳关系的建立等世界性趋势问题，也开始予以关注。特别是在税收征收管理方面，对纳税人的权利保护已经给予了相当的重视。例如在修订的《税收征收管理法》中，增加了许多保护纳税人权利的条款，为维护纳税人的合法权益提供了法律依据。但是，由于我国是一个长期受封建专制统治的国家，“国家本位”、“义务本位”的观念根深蒂固。在税收领域，“义务本位”观念表现得尤为突出。我们往往只是单方面追求纳税人履行义务，而忽视对纳税人权利的关注与保护。特别是在少数地方和一些税务执法人员当中，治税观念依然陈旧，在实践中侵犯纳税人合法权益的现象时有发生，这显然不符合市场经济和民主政治建设的发展要求。基于上述原因和从事税务工作的背景，笔者试图从纳税人权利及其相关基本概念的界定入手，借助世界各国特别是发达国家纳税人权利保护的经验和做法，对我国纳税人权利保护的现状进行透视和剖析，并提出完善我国纳税人权利保护的对策。全文除绪论外共分四个部分：第一部分，纳税人权利概述。研究纳税人权利保护必须首先界定纳税人权利。本章从纳税人权利的基本概念入手，对纳税人权利的概念和范围作了分析，并对纳税人权利的分类和特征进行了阐述。第二部分，纳税人权利保护的理论分析。本章在界定纳税人权利的基础上，进一步以纳税人与行政机关的关系为基准，以纳税人权利保护为主线，分别从政治学、经济学、法学和管理学等四个不同的视角对纳税人权利保护进行考察，以求在理论上为纳税人权利保护寻找有力的依据。第三部分，纳税人权利保护的实证研究。本章首先介绍了国外有关纳税人权利的规定，总结了国外纳税人权利保护的经验，在此基础上，总结回顾了我国纳税人权利保护的现状，并从法律和实践两个层面进行反思，剖析我国纳税人权利保护存在的问题及成因。第四部分，完善我国纳税人权利保护的对策。本章提出了完善我国纳税人权利保护的措施，具体从外部环境、法律保护体系和社会服务体系三个方面展开，即更新观念，创造有利于纳税人权利保护的外部环境；加强我国法制建设，构筑纳税人权利法律保护体系；强化社会服务体系，把纳税人权利落到实处。更多还原

【Abstract】 Since the 1980s, the activity of the tax system reform,which has started globally, affects nearly each country. But in many countries, there is a tendency that the relation between the tax bureau and the taxpayer is scaned and adjusted renewedly and the right safeguard of the taxpayers is strengthened. Echoing with the global tax system reform, the tax system of China is also starting to carry on a fundamental transformation, and the worldwide tendency questions ,such as the relocation of the tax bureau and the establishment of the new-style tax collection and so on, are concerned. Especially in the management of the tax, the protection of taxpayers’ right has been already taken into account much more.For example, in the revision of "the Law of Tax Collection and Management", it added many clauses about protecting the taxpayers’ right,which provided the legal basis for defending taxpayer’s legitimate rights and benifits .But, because China is a feudal despotic ruled country, the idea of "national standard"and "voluntary standard" is ingrained,especially in the domain of tax area, the idea of the "voluntary standard" is displayed outstandingly. We just often require the taxpayer to fulfill the duty unilaterally, but neglect to concern and protect the taxpayers’ right. Especially in a few places and some staffs of tax bureau,the idea of governing the tax is still obsolete,and the phenomenon that the taxpayer legitimate rights and benefits are encroached upon in the practice occurs sometimes .This does not conform to the request of the development of the market economy and the democratic political construction .Based on the above reasons and the background of engaging in the tax affairs work, the author attempts to analyse and be perspective on the present situation of the taxpayers’ right protection of our country and proposes the countermeasure of consummating the protection of our country’s taxpayers’ right from the taxpayers’ right and it’s basic concepts, and with the aid of the experience and the procedure of the taxpayers’ right protection of various countries, especially the developed countries .The full text is composed by four chapters:First chapter,the outline of taxpayers’ right.To study the taxpayers’ right protection has to make the taxpayers’ right clear firstly. From the basic concepts of taxpayers’ right, this chapter has made the analysis to the concept and the scope of taxpayers’ right, and elaborated the classification and the characteristic of it.Second chapter, the theoretical analysis of taxpayers’ right protection. In the foundation of understanding the taxpayers’ right,further taking the organ’s relations of the taxpayer and administrative as the datum, taking the taxpayers’ right protection as the main line, the taxpayers’ right protection was inspected from the political , the economic,the legal and the management science and so on, four different angles of view separately,in order to seek the powerful basis for the taxpayers’ right protection theoretically.Third chapter, the diagnosis research of taxpayers’ right protection. This chapter first introduced the overseas stipulation concerning taxpayers’ right, summarized the overseas experience of taxpayers’ right protection.On the base of it, it summarized and reviewed present situation of taxpayers’ right protection of China,.And reconsidering from law and practice,these two levels,it analyzed the question and the origin of protection of taxpayers’ right in China.Fourth chapter, the measure of consummating our country’s taxpayers’ right protection. This chapter proposed the measure to consummate our country’s taxpayers’ right protection,launching concretely from the external environment, the legal protection system and the social service system, namely we should refresh the idea, and create an advantageous external environment to protect the taxpayers’ right; we should strengthen our country’s legislative work,and construct the legal protection system of taxpayers’ right; we should intensify the social service system, and carry out the taxpayers’ right.更多还原