论文部分内容阅读
纳税人诉讼制度是一种特殊的公益诉讼制度,是纳税人针对行政主体不符合宪法或法律的不公平税制、征税的行为以及违法支出税金的行为而提起的诉讼制度。从国民主权的原理和税收法律主义原则出发,纳税人诉讼制度不仅可以保护纳税人权利,防止公共资金滥用,同时也是公民参与社会管理,监督行政机关,实现私权对公权力制约,构建法治政府的重要机制。而要健全纳税人诉讼制度就必须重视原告资格,受案范围等相关问题的研究。
The taxpayer litigation system is a special system of public interest litigation, which is a system of litigation brought by taxpayers against unfair tax systems that do not conform to the Constitution or the law, tax collection and illegal tax expenditures. Based on the principles of national sovereignty and tax legalism, the taxpayer litigation system can not only protect taxpayers’ rights and prevent abuse of public funds, but also involve citizens in social management, supervise administrative organs, restrict private power over public power and build a government ruled by law The important mechanism. To improve the taxpayer litigation system, we must attach importance to the qualification of the plaintiff, the scope of the case and other related issues.