论纳税人权利保护

纳税人权利是指纳税人依据宪法和法律法规享有和行使的权利。与国外发达国家相比,我国对纳税人权利的保护仍存在税收法定主义缺失、税收立法权配置不清晰、缺乏系统的纳税人权利保护专项法规等立法上的不足,同时在现实中亦存在严重缺失。目前,我国要实现税收法治,应以民主、法治和人权的原则为指导,采用立法、行政、司法以及社会保护的形式建构我国纳税人权利保护的立体网络。

On taxpayer's right protection

The rights of taxpayers refer to the right s that taxpayers are entitled to and exercise according to the constitution and laws and regulations. Compared with overseas developed countries,our country's protection of taxpayer rights still features legislative drawbacks in insufficient taxation legalism,unclear taxation legislative power disposition,lack of special laws and regulations to protect taxpayer rights,and at the same time serious insufficiencies in reality as well. At present,realization of taxatio...