宪政思维下地纳税人意识——从两个案例引发地思考.pdf

中文摘要 在我国传统的税收征纳关系中，纳税人作为义务主体。这种认识误区与现行 税收制度有着密切的联系，也是传统政治文化的产物。宪政是现代法治国家的一 个基本政治制度范畴，而我国的传统税制构建中，宪政精神与文化成为了被忽略 的核心要素。伴随着市场经济体制的确立、税收制度的不断完善以及中国社会追 逐宪政的脚步，纳税人的权利主体意识正在觉醒，对于自己在国家中的政治和法 律地位获得了全新的认知，税收法律关系的实质平等性成为基于法治理念、公共 财政理念的现代租税理论的重要组成部分。作者主张借用西方以“社会契约论” 为基础的税收本质学说“交换说”和“公共需要论”，以“契约精神”为支点， 对我国传统税法学理论中的纳税人权利进行反思与重构，强调了新型的税收法律 关系对于构建诚信纳税社会的重要作用。现代民主政治的真正扎根与成长，有赖 于与之相适应的新观念、新精神的发展与培养，本文所要阐述的“纳税人意识” 正是这样一种新的概念。作者认为“纳税人意识”的产生体现了宪政对纳税人自 然权利的充分尊重，也是依法治税的基本要求，对于国家与纳税人关系的正确定 位意义重大。本文尝试在宪政的视野里对“纳税意识”和“纳税人意识”进行辨 析，对我国“纳税人意识”缺失的现状进行了思考，研究了“纳税人意识”的宪 政成因及其内涵，本文还从发展社会主义市场经济体制、培养公民意识、从宪政 的角度配置纳税人权利、完善税收立法、改进税收行政执法等几个方面重点探讨 了如何培育符合我国国情和当代宪政精神的“纳税人意识”。 关键词：宪政；权利；纳税人意识 Abstract Tax obligation is considered fulfilled by taxpayers in the traditional taxation legal relationship in China. Such misunderstanding is caused by current taxation system, and is a byproduct of traditional political culture. Constitution is a basic political system frame of modern country ruled by law. But in our traditional taxation structure, constitution spirit and culture were utterly ignored. Along with the establishment of market economic system, the improvement of taxation system and step path following the constitutional way in China, taxpayer is gradually aware of his right of mindset consciousness. As a result, a new cognition is achieved in regard to individual political and legal position in the country. The substantive equivalence between taxation and law has constituted a major part of modern lease taxation theory, which based largely on law governance and public fiscal concept. The author here proposes that we shall borrow the “Exchange Theory” and “Public Requirement Theory” from wester