纳税人权利宪法保障研究

发布时间：2018-01-03 04:05

本文关键词：纳税人权利宪法保障研究　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：法国有句谚语：人生唯有死亡和税收不可避免。税收乃庶政之母，税收已是当今租税国家财政收入的最主要来源，随着社会的深化发展，政府的税收征收管理权与纳税人权利之间的博弈在发生着微妙的变化，然而平衡二者之间的利益关系关乎着国家的稳定与否，如何完善纳税人权利、控制国家权力是平衡二者之间关系的着眼点与落脚点。我国始终坚持着“取之于民，用之于民”的税收原则，但对关系国计民生的税收行为，我国在法律的规定上却存在着大量缺失。与国外相比，我国对纳税人权利在宪法保障方面的规定存在严重缺失的现象，主要表现为纳税人基本权利的缺失以及纳税人权利体系缺乏系统性与逻辑性，政府税权无限扩张，不断侵袭着纳税人的权利，，究其根本原因在于宪政制度的不完善与法律上对纳税人权利的不够重视，因此，我们有必要以宪政理念为核心完善纳税人权利体系，充分发挥宪法作为控权法的基本性质，加强对国家权力的宪法控制，从根本上实现对纳税人权利的保障。本文从税收法律关系和纳税人权利形态的视角出发，重新界定了纳税人权利的基本概念，并对纳税人权利宪法保障的应有内涵做出充分分析，借助经济学上的公共物品理论、权利义务统一理论以及社会契约论等理论基础，探讨了纳税人权利宪法保障的必要性。通过对域外纳税人权利的宪法保障制度的探讨与分析，总结了域外在宪法保障纳税人权利方面的共通性，为我国纳税人权利宪法保障体系的构建提供了大量的实践经验，阐述了我国纳税人权利宪法保障的现状，并在此基础上提出了完善我国纳税人权利宪法保障的建议。首先，重构纳税人权利体系，以宪法形式明确纳税人基本权利，制定税收基本法。其次，加强对行政机关税收立法权的限制，确定税收法定主义的基本原则，并对税收授权立法进行深入的规范。最后，加强对行政机关税收支出行为的监督和制约，强化人大的财政预算监督职能，加快财政支出公开制度的构建，开放纳税人诉讼，实现以私权利制约公共权力的目的，以达到保障纳税人利益的效果。
[Abstract]:There is a saying in France: death and taxation are inevitable in life. Taxation is the mother of government. Tax has become the most important source of fiscal revenue in today's tax countries, with the development of society. The game between the government's tax collection and management power and the taxpayer's rights is changing subtly, however, the balance between the interests of the two is related to the stability of the country, and how to improve the taxpayer's rights. The control of state power is the starting point and end point of balancing the relationship between the two. Our country has always adhered to the tax principle of "taking it from the people and using it to the people", but to the tax behavior related to the national economy and the people's livelihood. Compared with foreign countries, the provisions of taxpayer rights in our country in the constitutional protection of serious lack of phenomenon. The main manifestations are the lack of basic rights of taxpayers, the lack of systematization and logic of the system of taxpayer rights, the unlimited expansion of government tax power, and the constant invasion of taxpayers' rights. The fundamental reason is that the constitutional system is not perfect and the law does not pay enough attention to the rights of taxpayers. Therefore, it is necessary for us to perfect the system of taxpayers' rights with the idea of constitutionalism as the core. We should give full play to the basic nature of the constitution as the law of the right of control, strengthen the constitutional control of the state power, and realize the protection of the rights of taxpayers fundamentally. This paper redefines the basic concept of taxpayer's right from the perspective of tax legal relationship and taxpayer's right form, and makes a full analysis of the proper connotation of taxpayer's right constitutional protection. With the help of the theory of public goods in economics, the unified theory of rights and obligations and the theory of social contract and other theoretical basis. This paper probes into the necessity of the constitutional protection of taxpayer's rights. Through the discussion and analysis of the constitutional safeguard system of the extraterritorial taxpayer's rights, it sums up the commonality of the extraterritorial constitutional protection of the taxpayer's rights. It provides a lot of practical experience for the construction of the constitutional safeguard system of taxpayer's rights in our country, and expounds the present situation of the constitutional protection of taxpayer's rights in our country. On this basis, the author puts forward some suggestions to improve the constitutional protection of taxpayers' rights. Firstly, it reconstructs the system of taxpayer's rights, clarifies the basic rights of taxpayers in the form of constitution, and formulates the basic tax law. Strengthen the restriction on the administrative organ's tax legislative power, determine the basic principle of tax legalism, and carry on the thorough norm to the tax authorization legislation. Finally, strengthen the supervision and restriction to the administrative organ's tax expenditure behavior. Strengthen the financial budget supervision function of the National people's Congress, accelerate the construction of the open system of fiscal expenditure, open up the taxpayer litigation, realize the purpose of restricting public power with private rights, in order to achieve the effect of protecting the interests of taxpayers.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D921

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