纳税人返还请求权研究

Research on Taxpayer's Claim for Reinstating

纳税人在履行纳税义务的同时,应该享有一定的权利,包括知情权、要求保密权等。当纳税人没有法律原因而履行了缴纳税款的义务,或者纳税人缴纳税款时尚有法律原因存在,但在缴纳后该法律原因消灭,纳税人就应该享有可以请求将已缴税款予以返还的权利,这就是纳税人的返还请求权。无论在公法还是在私法上,没有法律原因或约定原因而为给付,都在给付人与接受人之间形成了不当的财产转移,为了维持公平,法律应该予以调整。

Taxpayers should enjoy certain rights,such as right to know,right to confidentiality,while they fulfill tax obligations.When the taxpayers have no legal grounds to fulfill the obligation of paying tax,or when taxpayers pay tax because of legal reason,but this reason is eliminated after payment,taxpayers should enjoy the right to claim for reinstating.Both in public law and private law,payment without legal reason or agreement reason is an improper property transfer between payers and receivers.In order to maintain justice,the law should be adjusted.