我国税法本位的实然与应然——从国家本位到人本主义

On the Real Standard and Should Standard of Our Country's Tax Law——from State Standard to Humanism

从实然上看,我国现行税法虽有不少纳税人权利保护的规定,但总体上仍然是国家本位主义;从应然上看,税法应当是人本主义。这是实践科学发展观、坚持以人为本的根本要求,是社会主义税收法治的客观需要,是实现税法公平价值目标的必然要求。就路径而言,人本主义税法的转型之路在于税法的私法化、社会化和程序化。

In reality,its standard is state standard though there are many rules about taxpayer＇s right in our country＇s tax law.From the standpoint of necessity,the standard of tax law should be humanism,which is the fundamental requirement for practicing scientific development viewpoint and insisting on ＂people-oriented＂,is the actual demand for socialist tax law government,is necessary for realizing the fair value of tax law.As far as its route is concerned,the path of humanism tax law transformation is the trend of private feature of tax law,the socialization of tax law and the trend of procedural feature of tax law.