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税收是反映公民与国家根本关系的领域,公民作为纳税人的权利就是国家权力和公民权利在税收领域的一个缩影。从公民权利的视角来审视我国个人所得税改革,有助于充分发挥公民有序参与政府管理公共事物的积极性,从而形成公民与政府间的有效沟通,使得公民权利从法律文本走向现实。
Taxation is an area that reflects the fundamental relationship between citizens and the state. Citizens’ rights as taxpayers are epitomes of state power and civil rights in the tax field. Examining the reform of personal income tax from the perspective of civil rights helps to give full play to the enthusiasm of citizens in orderly participating in government management of public affairs so as to form effective communication between citizens and the government and make the civil rights from the legal text to reality.