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本文比较了公民权利与纳税人权利的关系,认为公民权利是纳税人权利存在的根本基础,公民作为纳税人的同意权和监督权是国家税收权力存在的基础。在此基础上,借鉴西方发达国家关于纳税人权利保护的制度,认为保护纳税人权利是我国税收司法改革的基本目标,在国家行使行政权之前,需要从“立宪”层次上对税收行政权力职责范围加以界定,通过对纳税人权利的保护,实现国家—纳税人—社会三者利益的协调。
This paper compares the relationship between civil rights and taxpayers ’rights, holds that civil rights are the fundamental basis for the existence of taxpayers’ rights, and that citizen’s consent and supervisory power as taxpayers are the basis for the existence of tax revenue. On this basis, drawing lessons from the western developed countries on the system of taxpayers ’rights protection, we think that protecting the taxpayers’ rights is the basic goal of our country’s taxation and judicatory reform. Before the state exercises its executive power, it is necessary to regulate the tax administrative power from the constitutional level The scope should be defined. Through the protection of taxpayers’ rights, the interests of the state - taxpayer - society should be coordinated.