论我国纳税人权利保护税收立法之完善.pdfVIP

中 文 摘 要 随着我国法治建设的逐步加强，纳税人权利保护问题已日渐引起了社会各界的普遍关 注，而税收立法作为构建纳税人权利保障制度的基础，在保护纳税人权利方面发挥着极为 重要的作用。然而，尽管 2001 年修订的《税收征收管理法》在保护纳税人权益方面取得 了一定的突破，但从我国税法目前对纳税人权利的保护现状来看，无论是在权利内容的深 度和广度还是在权利保护的法律体系构建上，其保护力度仍显得相当薄弱，有待大力加强 和完善。本文从我国税法对纳税人权利的保护现状出发，指出由于受传统税收理论和税收 立法体制等原因的影响，税法在纳税人权利内容的设置、权利保护法律体系的构建等方面 存在不足，无法为我国纳税人的权利提供足够的保护；在总结国外纳税人权利保护立法先 进经验的基础上，笔者结合我国的现实国情及存在问题进行思考和分析，最后有选择地借 鉴相关立法经验并从税收法律体系、纳税人权利内容、纳税服务等几个方面对我国的税收 立法提出具体的完善建议，以期能对我国纳税人权利保护的税收立法完善有所裨益。 关键词：纳税人权利 税收立法 权利保护 I Abstract As the rule of law has been constantly strengthening in China, the question of taxpayers’ rights protection has drawn the concern of various circles. Tax legislation, the foundation of the right protection system for taxpayers, is of vital importance to protecting the rights of taxpayers. To some degree, breakthroughs have been made in taxpayers’ rights protecting by Law of the People’s Republic of China Concerning the Administration of Tax Collection adopted in 2001. However, from the view of China’s present situation, whether on the scope and the depth of the rights’ content or on the establishment of legal system of rights protection, the dynamics of China’s legal protection for taxpayers’ rights is still limited, and has much room for strengthening and improvement. The thesis proceeds with the present situation description of the protection of taxpayers’ rights by China tax law, reasons the limitations of the content setting of the taxpayers’ rights and the foundation of the right protection system on Chinese tax law, which is unable to provide sufficient protection for China’s taxpayers. On the basis of the generalized foreign advanced experiences of taxpayers’ rights protection legislation, the author combining the analysis and thought of China’s curr