税收支出中纳税人权利保护的法律问题研究

Legal Research Based on the Protection of the Taxpayers Rights in Tax Expenditures

权利是法律的基础和核心。在现代国家里,权利与义务是统一的。纳税人的权利不仅体现在纳税过程中,也应该体现在税收的支出中。从应然的权利义务统一和实然的社会发展来看,纳税人在税收支出中的权利应该得到保护。我国当前税收支出中,在立法上、实践中、观念上存在对纳税人权利保护的失衡,应从立法完善、行政改善、司法保护、意识提高和中间建设五个方面全面加强我国税收支出中对纳税人权利的保护。

Rights are the foundation and core of legal. In modem countries, the rights and obligations are reunification. The rights of taxpayers is not only reflected in the tax process, should also be reflected in the revenue expenditure. Ran from the rights and obligations should be unified and it is a matter of social development, the taxpayers in tax expenditures in the right should be protected. Current tax expenditures, in the legislation, in practice, the concept of the existence of imbalance in the protection of the rights of taxpayers. Perfect from the legislative, administrative improvements, judicial protection, and increased awareness among five comprehensively strengthen the building of China＇ s tax revenue expenditure on the protection of the rights of taxpayers.