论我国纳税人税收退还请求权

On Chinese Taxpayers' Tax Refund Appeal

长久以来,我国税收立法对纳税人的权利重视不够,税收立法过分强调国家本位主义,漠视纳税人的权利。本文拟通过对纳税人税收退还请求权的研究,强调在维护国家征税权的同时,也应关注纳税人合法权益的保护。从纳税人税收退还请求权的性质入手,对纳税人税收退还请求权的理论基础进行了分析,对我国关于纳税人税收退还请求权的立法特点进行了总结,对我国税收退还请求权立法存在的不足进行了分析,并提出了相应的完善意见。

For a long time the rights of taxpayers were not sufficiently considered in Chinese tax legislation,which overstated national departmentalism instead and moreover,ignored the rights of taxpayers.This paper tends to emphasize the assurance of the taxpayers＇ legal rights and interests in safeguarding the national taxation system through the study of taxpayers＇ tax refund claim.From the nature of taxpayers＇ tax refund claim the paper first of all analyzes the theoretical basis of taxpayers＇ tax refund claim,then summarizes its legislative features,and finally explores the defects of the Chinese tax refund claim legislation and puts forward possible suggestions in this regard.