试论纳税人权利保障的法理基础

要保障好纳税人权利首先应当厘清纳税人权利保障的法理基础。税收本质论认为税款的征收与使用过程是一个平等主体之间的权利交换过程。税收法治论指出要实现税收法治就应当在税收征纳法律关系中体现出民主和平等。税收债权债务论强调了国家或地方公共团体与公民在税收法律关系中处于对等地位。

In order to safeguard taxpers＇ rights, we should find out the legal basis for taxpayers＂ rights. Based on the theory of tax essence, the levy and using of the tax is essentially the exchange of the rights between the equal parties. The theory of taxing rule in law points out, to realize the taxing rule of law, democracy and equality should be expressed in levy. The theory of tax priority and debt puts emphazis on the state or the local public body and the citizen are in equal position in the course of the tax.