权利体系视角下纳税人权利保障制度的构建

Constructing Institution for the Protection of Taxpayers' Rights in View of Rights System

国家税务总局前不久发布的《纳税人权利与义务公告》,昭示着我国开始加大保障纳税人权利的力度。纳税人权利的保障应着重从制度构建入手。本文从纳税人权利体系的视角,将保障制度构建分为税收征管过程、税收立法过程与宪法基本权等三个层面,对现行制度的缺陷进行了剖析,并结合国情实际,对制度的构建进行了探讨。

The state administration of taxation has recently published The Proclamation of Taxpayers＂ Rights and Obligation, which demonstrates that China has taken steps to stress on the protection of taxpayers ＂rights. The protection should be made first by the construction of institution. The present paper divides the institution into three parts： the administration of tax, the legislation of tax, and the basic rights of constitution. That apart, the paper analyses the defects of the existing institution, and discusses the construction of the new institution based on the specific national conditions.