税收权利义务平衡的研究.pdf

摘 要 税收权利和义务相统一、相平衡，既是市场经济的根本要求，也是宪 政法律的基本原理。可目前我国在税收权利义务关系的认识和运作上人为 地将两者分离开来，形成了一种税收权利义务相对独立的二元结构状况。 这不仅模糊了税收的本来面目，导致税收权利义务的严重失衡，也是众多 社会问题产生的根源。鉴于此，笔者立足于税务工作实际，从税收、法律、 财政等基本理论入手，在深入剖析当前我国税收权利义务平衡存在的问题 及原因的基础上，积极思考推进税收权利义务平衡的办法。 本文首先从社会契约论、宪政法理、公共财政等不同视角对税收的本 质进行了阐述，分析了税收权利和义务的关系，提出了税收权利义务平衡 的税收观；其次，从国家、征税机关、纳税人等不同法律主体角度指出了 我国税收权利义务不平衡的问题，并从观念意识、宪政、立法、税权行使、 公共财政等方面深入剖析了我国税收权利义务不平衡产生的原因；最后针 对存在的问题，从以下六个不同的层面提出了促进我国税收权利义务平衡 的对策建议：第一，树立新的税收权利义务观；第二，以推行税收宪政平 衡税收权利义务；第三，完善税收立法以促进税法平衡；第四，税收法治 以规范税收执法行为；第五，以纳税人权利制衡国家税权；第六，加快构 建公共财政基本框架。当然，税收权利义务平衡机制的设置是一项极其复 杂的系统工程，本文力求通过研究、分析、总结，为最大限度地推进税收 权利义务平衡，促进社会经济稳定、和谐发展做出积极有益的探索。 关键词：税收；权利；义务；平衡 Abstract The balance between the tax right and the tax obligation is not the basic request of market economy but also the basic principle of the constitution .but ,in our country ,the tax right is separated from the tax obligation in theory and practice now. As a result, It’s been dualism that the tax right and obligation separately, which blurs the tax hypostasis, makes the unbalance much more and brings on some social problems. So the writer of this article studies the ways to accelerating the balance of the tax right and obligation based on tax practice, theory of taxation, law and finance, and research on problems and reasons on this topic nowadays. First, the article expatiates the tax essence from the angles of social contract, constitution system and public finance, and analyses the relation of the tax right and obligation, puts forward the viewpoint of the balance of the tax right and obligation. Second, points out the problems of the unbalance on the government, tax office and taxpayers, and analyses causes drive from conception, constitution system , l