纳税人知情权保障的美国经验和中国进路

American Experiences and China's Way of Protecting The Right of Taxpayers' Acquisition

作为纳税人"权利束"当中的一项重要内容,纳税人知情权在美国1988年的《纳税人权利法案》中得以最终确立,至今已形成全面、系统的保护体系。观察美国纳税人知情权保障的立法梗概,可见扩大纳税人知情的范围、赋予税务机关主动披露信息的义务、优化纳税人知情权侵害的救济措施是纳税人知情权保障的核心内容。相较而言,我国纳税人知情权的实现仍然存在法律规范不周、知情途径匮乏以及救济渠道受阻等多重难题。可以从美国纳税人权利保护制度中寻找适合我国的先进经验,并根据我国的实际情况,完善我国的纳税人知情权保护体系。

As an important part of ＂a bundle rights＂of taxpayers,the right of taxpayers＇ acquisition was finally covered in the Taxpayer Bill of Rights in 1988. Since then,a comprehensive and systematic protection system has been formed in America. It is can be seen that the protection of the taxpayers＇ acquisition right is mainly characterized by the expansion of taxpayers＇ acquisition,the tax authorities＇ obligation to disclose information voluntarily and the relief measures to optimize the protection of taxpayers＇ acquisition right after the observation the outline of the legislation of the protection of taxpayers＇ acquisition right in the United States. In comparison,there are still many difficulties in the realization of the right of taxpayers＇ acquisition in terms of legal norms,information channels and relief channels. Therefore,it is necessary to find out the advanced experience from American protection system of taxpayers＇ right to improve the protection system of the taxpayers＇ acquisition right according to the actual situation in China.