论纳税人知情权及其保护

Right of Knowing the Facts for Taxpayers and Its Protection

纳税人知情权是纳税人权利体系的一项重要内容。从不同的角度对其进行考量,可以将其视为一种政治性权利、个人权、请求权或者人民所行使的税权。纳税人知情权的内容可以从广义和狭义两个层面来认识。从一般知情权的角度看,纳税人知情权是人民所普遍享有的知情权;从纳税人的角度看,纳税人知情权仅指对涉税事项的知情权。完善我国纳税人知情权制度主要应增强公民权利意识,完善法律制度,疏通救济渠道。

It is an important content for Taxpayers to know the facts that right of knowing the facts is taxpayer right system. It may be regarded as a kind of political right, request right or the tax right that people operate in the different angels of testing. Taxpayer knows the facts that the content of right may be from two layers broad sense and narrow sense, since knowing the facts normally, taxpayer right is that people enjoy knowing the facts; Seeing from the angle of taxpayer, taxpayer right only refer to tax items. The perfect taxpayers of our country should strengthen citizen right consciousness and mainly perfect legal system, dredge relief channel.