税法变迁对公民自由的影响——兼议税收征管法修订的理念

The Impact of Evolution of Tax Law on Individual Liberty——Concurrent Discussion on the Idea of Tax Administration Law

在现代财税法治的进程中,税法不断变迁以适应转型中国的变革需求。尽管税法的改革已日益注重对纳税人权利的保护,但税法改革对公民自由的影响却鲜有人关注。无论是纳税人的经济自由,抑或是纳税人的生活隐私,都因税法的变迁而受到影响。本文试从税法对公民的影响出发,解读所得税法、流转税法、财产税法、行为税法和程序税法对公民自由的诸多影响,并以此为依据,界分税法与公民自由的尺度,提出对公民自由的考量应纳入税收征管法修订之中。

In the process of governing by tax and financial law, the tax law is continuously changed to meet the need of the reform in China. In this process, people pay more and more attention to the right of the tax payers, while the influence of the change on individual liberty is neglected. Actually, the taxpayers＇ right, as well as their privacy are influenced by the change of tax law. By analyzing the influence of tax law, this paper points out the numerous influences on individual liberty of the income tax law, circulation tax law, property tax law, action tax law and procedural tax law. Based on the above analysis, the clear-cut between tax law and individual liberty is given. And the conclusion is drawn that individual liberty should be considered in the process of revision of tax law.