税收法定的前提是纳税人权利法定

The Premise of Implementing Tax Statutory: Right of Taxpayers Governed by Law

税收法定的前提是纳税人权利法定。本文介绍了纳税人权利的法治基础及我国纳税人权利法治缺失的具体表现,提出我国要以修改《宪法》、制定《税收基本法》为切入点,围绕税款征收、税款使用、税收征管和涉税救济等环节,全面完善我国纳税人权利的法律保障。

The premise of tax statutory is the right of taxpayers governed by law. This paper introduces the legal foundation and the concrete forms of the absence of right of taxpayers governed by law in China. Based on this, for perfecting legal protection on taxpayers＇ right, China should revise the Constitution and enact Tax Foundamental Law as the breakthrough point and focus on the section of tax collection, tax using, tax administration, tax remedy and etc.