税收法治的纳税人权利保护逻辑与实践

The Guarantee Logic and Practice of Taxpayers' Rights in Tax Law

税收法治是依法治国战略在税收领域的推进,是税制改革与财税制度现代化的重要保障。鉴于税收是国家无偿取得财政收入的手段之一,与纳税人财产权利天然紧张,因此,在构建和实践税收法治的过程中,注重税收所侵犯财产权的保护是税收法治应坚持的基本价值。按照十八大以来依法治国的工作部署和行动纲领,从权利保障的视角审视税收法治的结构和价值功能,诠释税收法治构建中纳税人权利的保护路径及逻辑演进,以促进税收法治和国家整体治理体系的现代化。

Tax rule of law is to promote the rule of law strategy in the field of taxation,is an important guarantee for the reform of the tax system and the modernization of the tax system.In view of the state tax is free to obtain one of the means of fiscal revenue,and the natural tension of the taxpayers’property rights.Therefore,in the process of construction and practice of the tax law,paying attention to the protec-tion of the property right of the tax is the basic value of the rule of tax law.According to the work deploy-ment and program of action of the rule of law since the 18th National Congress,examine the structure and function of the rule of law from the perspective of the protection of rights,interpretation of the protection path of taxpayers’rights and logical evolution in construction of the rule of law,to promote the rule of law and the modernization of the country’s overall governance system.