论税收中的人权保障  

Human Right Guarantee In Tax

作　　者：李光宇[1] 徐伟[1] 刘春海[1] 

机构地区：[1]长春税务学院法学系,吉林长春130021

出　　处：《当代法学》2005年第6期102-106,共5页Contemporary Law Review

摘　　要：我国宪法中相关税收条款有待于进一步完善,在明确公民有依照法律纳税义务的同时,需要强调征税主体也有依照法律征税的义务,通过淡化税收优先权、加强对税收法律关系中利害关系人权利的保护,进一步加强对人权的保护和市场经济秩序的维护。The relevant tax revenue clause awaits to perfect further in the constitution of our country, subject have the duty to levy tax according to the law while citizens having according to legal obligation to pay tax, through desalinizing tax revenue priority, strengthening to the protection of interested party＇ s right in the legal relation of the tax revenue, in order to strengthen the protection and maintenance of the market economy order of human rights further.

关 键 词：税收法定主义 税收优先权 人权 利害关系人 人权保障 税收条款 税收法律关系 市场经济秩序 纳税义务 征税主体 

分 类 号：D921[政治法律—宪法学与行政法学] D922.22[政治法律—法学]