试论公共财政下纳税人权利的完善

Taxpayer's Rights Consummation Under Public Finance

纳税人的权利源于社会契约。作为公民在经济领域中的身份,纳税人的权利应该包括政治、经济和纳税权利。我国的税收理论与实践长期把纳税权利等同于纳税人权利,致使纳税人权利的内容缺失,对政府公权力的制约受限。当前,应该按照公共财政的要求逐步完善和保护纳税人权利。

The rights of taxpayer originate from social contract. As the identity of a citizen in the economical field, taxpayer＇s rights should include political, economical and ratepaying rights. In China, the taxpayer＇s rights are always equated to ratepaying rights in the taxation theory and practice. The phenomenon causes deficiency of the content of the taxpayer＇s rights and limits the restrictive function of taxpayer to government public right. Presently, we should consummate and protect the taxpayer＇s rights step by step.