我国税收支出中纳税人权利保护的法律研究  

Legal research on taxpayer's right protection in tax charge in our country

作　　者：李长健[1] 徐海萍[1] 朱彦飞[1] 

机构地区：[1]华中农业大学文法学院,湖北武汉430070

出　　处：《广西政法管理干部学院学报》2008年第3期43-47,共5页Journal of Guangxi Administrative Cadre Institute of Politics and Law

基　　金：山西社会科学院委托课题:<和谐社会建设中重大经济法律制度研究>的阶段性成果;项目编号:HX720107-077021

摘　　要：在税收法治国家里,税收关系应该是纳税人权利与义务的统一。纳税人的权利不仅体现在纳税过程中,而且在税收支出中纳税人享有的权利也应该是广泛的,应该得到法律的完整的保护。税收支出中纳税人权利保障基本理论的解读可以得出,我国加强对纳税人在税收支出中的权利的保护,具有理论上的应然性和实践中的实然性。当前我国在税收支出中存在着对纳税人权利从法律保护不足,纳税人权利现实中的缺失,权利主体对于权利观念的缺乏等问题。从完善立法保护、改善行政保护、加强司法保护和强化自我保护四个角度完善我国税收支出中对纳税人权利的保护。In the tax revenue country under the rule of law, the tax revenue relations shoould be the taxpayer right and the voluntary unification. Not only taxpayer＇s fight manifests in the tax payment process, moreover the fight that the taxpayer enjoys in the tax charge also should be widespread, should obtain the legal integrity protection. In the tax charge the taxpayer right safeguard elementary theory explanation may obtain, our country strengthens to taxpayer＇s in tax charge right protection, has theoretieally should however in the natural and the practice reality however nature. Current our country exists in the tax charge to the taxpayer fight from the legal protection insufficiency, in the taxpayer fight reality flaw, the subject of object lacks and so on the questions regarding the right idea. From consummates the legislation protection, the improvement administration protection, the enhancement judicature protection and the strengthening oneself protection four angles to constummate in our country tax charge to the taxpayer fight protection.

关 键 词：税收支出 纳税人权利 立法保护 司法保护 自我保护 

分 类 号：D902[政治法律—法学理论] F812.42[政治法律—法学]