从税法的发展路径谈纳税人权利及其保护

Discuss on the Taxpayer Rights and the Protection from the Tax Law Development

"税收是文明的对价",美国霍姆斯大法官的这句话可以使我们认识到税收之于国家、之于人类文明的重要贡献。但长期以来我们却忽略了税收的提供者——纳税人对税收的贡献,也忽略了对纳税人权利的保护。在这个权利爆发的时代,纳税人权利的保护迫在眉睫。而税法的发展就为我们呈现出了一条纳税人权利的变化曲线,也呈现出了纳税人权利发展的方向。我国的纳税人权利体系有必要借鉴国外的立法经验,同时更需要符合我国目前的实际情况。

"Tax is the price of civilization".These words which said by Holmes Judge may make us to realize the significant contributions of taxation to the state and human civilization.In this era of the outbreak of rights,the protection of taxpayer’s rights is imminent.The development of tax law presented a curve of taxpayer’s rights to us,also showed the direction of the development of taxpayer’s rights.Our country’s taxpayer rights system has the necessity to profit the overseas legislative experience,simultaneously needs to meet our country present situation.