【作者】 杨晴；

【导师】 李寿廷；

【作者基本信息】 华中师范大学 ， 经济法学， 2008， 硕士

【摘要】 税收由于其形式上是由国家凭借政治权力强制地、无偿地向纳税人收取而容易让人认为纳税是一种纯粹的义务,由此导致了对纳税人履行义务的单方面追求,忽视了对纳税人权利的保护。随着市场经济和民主法制建设的发展,人们开始从权利与义务的角度去研究思考税收法律关系的性质和相关问题。纳税人权利保护日益成为世界各国共同关注的问题,通过采取积极有效措施保护纳税人权利已成为不可逆转的国际趋势。许多国家广泛提倡为纳税人服务、尊重纳税人的权利,有一些国家专门颁布了《纳税人权利宣言》,使纳税人维护自己的权益和全社会尊重纳税人的权利有了法律依据。在全球化的今天,建立和完善纳税人权利保障制度,不仅有利于明确纳税人的权利、保证纳税人权利的实现,而且有利于保证国内、国际税收收入的实现,有效地防止乃至杜绝征税主体滥用职权、随意执法,通过纳税人的有效监督来保证征税主体切实履行其对国家的职责义务,共同担负起避免国家税款流失的职责,实现真正意义上的税收法治。另外,建立和完善纳税人权利保障制度,使纳税人的基本权利以法律的形式加以规定,征纳双方的责任清楚、权利明确,这样纳税人履行纳税义务就不再是简单的交纳税款的行为,而是体现出其应有的社会地位和价值。使纳税人产生一种社会责任感和使命感,在谋求自身发展和利益实现的同时能够兼顾到国家和社会利益的实现与维护。本文拟从政治学,经济学和法学的角度对纳税人权利产生的理论基础进行分析,进而论证对纳税人权利保护的必然性和紧逼性,以期在我国税制改革过程中能够进一步规范国家税权,对纳税人的合法权利提供全方位的保护。从传统的“义务本位”观念中走出来,“以人为本”转变税收理念,构建纳税人权利保障体系,完善相关法律法规,以适应我国经济和社会发展的需求。本文从三个部分对纳税人权利保护进行分析:第一部分,从对纳税人概念的界定入手进行分析,进一步明确纳税人权利的内容以及对纳税人权利进行保护的意义。第二部分,纳税人权利保护的理论基础研究。在宪政理论基础部分从分析国家权力起源入手,通过对国家权力与公民权利,以及国家税权产生的原因进行分析,得出国民要满足自己的公共欲望,才把自我征税之权概括的让渡给了国家,故国家在征税之时要充分保护纳税人的权利的结论。此为纳税人权利保护的宪政理论基础;在经济学理论基础研究部分,通过对公共财政理论进行分析,指出纳税人权利产生的经济学理论基础;在纳税人权利保护的法学理论基础研究部分,通过对法定之债产生的法理原因,以及宪法,国际法,国内法以及相关行政法规的分析,找出纳税人权利保护的法学理论基础。第三部分,通过前面几个层面的理论分析,总结出纳税人权利保护的具体方法,为我国税制改革提供此许参考。更多还原

【Abstract】 In traditional points the right of tax was came from the national political power, it’s a right of a country but a compulsory obligation of the people. so many governments were focused on the rights of tax but neglected the people’s right and the protection of taxpayers. With the developments of the markteting、democracy and legal construction, people started to study the relationship of the right and the obligation and revealed the nature of Tax laws relationships and related issues. The protection of the rights of taxpayers increasingly becoming commonly concerned by the world, taking positive and effective measures to protect the rights of taxpayers has become an irreversible international trend. Many countries widely advocated to serve for the taxpayers and respected for the rights of taxpayers. There are some states issued the "Declaration on the Rights of taxpayers" to make a legal basis for taxpayers and the society to protect their own rights and interests .In globalization, the establishment and improvement of taxpayer rights protection system, which not only to help clear and ensure the realization of the rights of taxpayers, but also to ensure that domestic and international tax revenue realized, to effectively prevent and eliminate the abuse of tax power, throughing the effective supervision to ensure the effective implementation of its main revenue for national duty obligations, avoiding the losses of state tax duties, achieving a real sense of law. Additionly, the establishment and improvement of taxpayer rights protection system can make a clear distinction for the rithts and the obligations by announced in law. So the taxpayers to pay taxes would not be a simple act of paying taxes , But reflect their social status and value. Taxpayers have a sense of social responsibility and mission in seeking to achieve their own developments and interests at the same time to reconcile the interests of the states and society to achieve and maintain.This essay analyzes the fundmentals of the protection of taxpayers’ rights in three aspects of politics, economics and law, thus proving the necessity and urgency of protecting taxpayers’ rights and expecting that national tax rights can be further regulated in the process of taxation system reform and offer protection for the lawful rights of taxpayers in an all-round way. We should get rid of "obligation-oriented" concept and change tax concepts to "taking people as a dominant factor". We also should establish protection system of taxpayers’ rights, perfect relative law and regulations to adapt to the needs for national economic and social development.This essay discusses from the following there parts:Part one: starting with the analysis of define the concept of taxpayers to further clarify the content of the rights for taxpayers and the significance of protection the rights of them.Part two: analysis of fundamentals of constitutional government in protecting taxpayers’ rights. From analyzing state authority, a conclusion can be made that the state should fully protect the rights of taxpayers while collecting taxes from them because they transfer their own rights to self-taxation to the state in order to meet their public desires, which is called the fundamentals of protecting taxpayers rights; analysis of economic fundamentals of protecting taxpayers rights. The economic fundamentals of it are produced by analyzing public financial theories ;analysis of laws of protecting taxpayers’ rights .The law fundamentals are concluded by analyzing the legal reasons for the production of lawful debt and constitution, international laws and relative administrative laws and regulations.Part there: though analysis of fundamentals in the above aspects, we can summarize the specific methods of protecting taxpayers’ rights, which provides some references to the reform of taxation system.更多还原