个税自行申报“冷开局”的法哲学思考  

Law Thinking of Taxpayer Consciousness

作　　者：杨力[1] 唐明渠[2] 

机构地区：[1]上海交通大学法学院,上海200240 [2]南通市中级人民法院,江苏南通226000

出　　处：《常熟理工学院学报》2007年第7期31-36,共6页Journal of Changshu Institute of Technology

基　　金：2006年度司法部法治建设与法学理论研究项目"当代中国社会转型与现代法律秩序生长"(06SFB3001);上海市法学会2007年度科研课题"当代中国阶层冲突及化解机制之法律研究"

摘　　要：当下中国个税自行申报遭到冷遇的根本原因为纳税人意识问题。作为公民意识基础,纳税人意识基于纳税人权利本位及程序公正两大基石。由于缺乏必要的法律语境和制度跟进,当下中国纳税人意识呈现为"超前性虚置",亟待重新梳理进而实现纳税人意识的"法权中心主义"。As the foundation of citizenship consciousness, taxpayer consciousness is a bidirectional concept involving taxpayer and government, as well as a thought system about taxpayer releasing some property and then demanding government to provide the right realization of public product and the service from the power. It includes two aspects, establishing taxpayer＇ s right system and strengthening the supervision to government＇ s finance, which exhibits a kind of interaction relationship between the right and power from both taxpayer and government.

关 键 词：纳税人意识 权利本位 程序公正 法权中心主义 

分 类 号：D922.222[政治法律—经济法学]