完善我国税款征收中纳税人权利的思考

The Perfection of the Taxpayers' Rights in Tax Collection in China

随着税收理论的更新和税收法治建设的推进,如何有效地保障税款征收中纳税人的权利,是纳税人权利保障的重要内容。针对我国目前纳税人权利易受侵害的现状,一方面要强化纳税人自身权利意识;另一方面,应推动政府部门和纳税人的关系从"管理控制型"向"保护服务型"转变。真正实现税收制度从"征税之法"转向以纳税人权利为中心的"权利之法"。

With the upgrading of tax theories and the acceleration of tax law building, how to effectively protect the taxpayers＇ rights in tax collection has become and important part in practice. Currently in China, however, the taxpayers＇ rights are easily violated. To deal with this situation, it is necessary to strengthen the taxpayers＇ own consciousess of rights on one hand,it is also necessary to promote the transformation of the government-taxpayer relation from ＂management and control＂ to ＂protection and service＂ ,thus realizing the turn of tax collection from ＂abiding merely by tax law＂ to taxpayer centered ＂abiding by rights＂.