纳税人权利保障制度的立法探讨

在税收法律关系中，由于征纳双方权利与义务的不对等性，使我国税收立法长期以来存在着重视纳税人的义务而内税人的权利的情况，这既不利于对纳税人合法权益的保护，也不利于国家财政收的实现，而且这种税收方法上的偏颇也不符合社会主义法治国家的客观要求，因此，通过对宪法的修正、制定税收基本法和完善税收程序法是建立纳税人权利保障制度的当务之急。

Legislation Exploration of Right Safeguard Mechanism of Tax Payer

In the legal relationship concerning taxation, there is a disproportion in the right and duty of the tax payer and tax collector. Due to this, paying importance to the duty of tax payers, while neglecting the right of them is a long-standing problem in our tax legislation. This phenomenon not only goes against the protection of legal rights of tax payer, but also goes against the realization of national revenue. Moreover, this shortfall in tax legislation is not in accord with the objective demand of socialist nomocracy. Hence, constituting tax basic law and improving the tax procedure law through amending constitution is the most urgent task to establish the right safeguard mechanism of tax payers.