国外纳税人权利保障制度分析

Research on Foreign Countries'Portecting System of Taxpayers'Rights

比较法视野下,国外纳税人权利保障制度不乏许多有益经验值得我国借鉴。在立法层面上,国外对纳税人权利保障包括宪法宏观确认和法律对纳税人权利的系统规定。在行政层面上,值得借鉴的包括税务行政复议制度和纳税人权利保护官制度。在司法层面上,专门税务法院及其专业性值得注意。在社会层面上,纳税人协会和保险进入纳税担保领域对纳税人权利保障发挥了积极作用。

The article analyzes and summarizes the foreign taxpayer rights system from the perspective of comparative law.At the legislative level,the protection of taxpayers'rights in foreign countries includes the macro-confirmation of the constitution and the systematic provisions of the law on the rights of taxpayers.At the administrative level,the tax administration review system and the taxpayer rights protection officer system are worth learning.At the judicial level,special tax courts and their professionalism deserve attention.At the social level,taxpayer associations and insurance have entered the field of tax payment guarantee and played a positive role in protecting taxpayer rights.