我国纳税人权利受损救济机制分析——基于国家征税权视角-analysis on the relief mechanism of taxpayers rights damage in china - based on the perspective of national tax right.docxVIP

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我国纳税人权利受损救济机制分析——基于国家征税权视角-analysis on the relief mechanism of taxpayers rights damage in china - based on the perspective of national tax right.docx

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我国纳税人权利受损救济机制分析——基于国家征税权视角-analysis on the relief mechanism of taxpayers rights damage in china - based on the perspective of national tax right

AbstractThereisaproverbinFrance“Mancanescapeanythingexceptfordeathandrevenue.”Thisshowsthenecessityandsignificanceofrevenue.Peopletendtohaveamisconceptionthatpeople’staxpayingisjustanobligationbecausetaxesareleviedoncitizensgratuitouslywithnationalforceasbackforce.Consequently,worldsofrevenuetheoriesandpracticeinourcountryfocuslopsidedattentionontaxpayers’dutytopaytaxesunilaterallyforalongtime,andneglectedthesecurityoftheirrights,especiallyconstructionandperfectionofcorrespondingreliefsystemsafterharmisdonetotaxpayers’rights.Withthedevelopmentofmarketeconomyanddemocraticandpoliticalconstruction,peoplebegintothinkdeeplyaboutrevenueproblems,especiallyaboutthenatureofrevenueandthecharacteroflawrelationshipoftaxpayingfromtheperspectiveofthesecurityoftaxpayers’rights.Basedontheobservationoftheoreticalbasesandpracticalexperienceofnationaltaxationrights,thisthesisstudiesonreliefsystemsafterharmisdonetotaxpayers’rights,andproposesthattheconstructionofreliefsystemsafterharmisdonetotaxpayers’rightsshouldbeanimportantpartofthesecurityoftaxpayers’rights,andthatwhat’smore,theabuseofnationaltaxationrightsshouldbetherootofharmdonetotaxpayers’rights,thatlegitimateandrationalrestrictionofnationaltaxationrightsshouldbethekeytotheconstructionofreliefsystemsafterharmisdonetotaxpayers’rights.Thethesisiscomposedoffourpartsexcludingtheintroductionpart.PartOnedealswiththerelationshipbetweentaxpayers’rightsandnationaltaxationrights.Stressislaidonthetheoreticalbasesfortaxpayers’rights,andtherelationshipbetweentheexpansionofandharmdonetotaxpayers’rights.Basedonthis,anempiricalanalysisofdevelopedcountries’policyofsecuringtaxpayers’rightsandrestrictingnationaltaxationrightssoastolayasolidtheoreticalfoundationandempiricalexperienceforthefollowingparts.PartTwoturnstothesituationinourcountryanddiscussesrespectivelytheabuseofnationaltaxationlagislativerights,nationaltaxationexecutiverightsandnationaltaxationjurisdictiverightsinthepracticaloperation,resultinginharmdonetotaxpayers’rights,andthecauses