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在传统的征纳关系中,纳税人作为义务方。这种认识误区与我国具体的税收制度有着密切的联系,也是我国传统政治文化的产物。根据税收的最初由来、契约观念、权利义务的一致性等等原因,可以得出纳税人享有民主立法权、民主监督权等宪法性权利的判断。国家可以通过立法明确纳税人的宪法性权利,加强人大的监督职能,建立相应的听证制度、申诉制度和权利救济制度等等来保障纳税人宪法权利的实现。转变纳税人纯义务地位观念,认识到纳税人的宪法性权利对于国家与公民的关系定位有着重要意义。
In the traditional tax relationship, the taxpayer acts as the obligor. This kind of misunderstanding has a close connection with our country’s specific tax system and is also a product of our country’s traditional political culture. According to the origin of tax, the concept of contract, the consistency of rights and obligations and so on, it can be concluded that taxpayers enjoy the constitutional rights such as democratic legislative power and democratic supervision power. The state can clarify taxpayers ’constitutional rights through legislation, strengthen the supervisory function of the people’s congress, and establish corresponding hearing system, appeal system and right relief system to ensure the realization of taxpayers’ constitutional rights. It is of great significance to change the concept of pure duty position of taxpayers and recognize that the constitutional rights of taxpayers have a bearing on the relationship between the state and the citizens.