改革开放30年我国税法建设的回顾和展望——基于纳税人权利保护的视角  

A Review and Outlook of China's Tax Law Construction over the 30-Year-Reform and Opening-up:Viewing from the Perspective of Taxpayers' Rights Protection

作　　者：方赛迎[1] 

机构地区：[1]暨南大学法学院

出　　处：《税务研究》2009年第1期67-71,共5页

摘　　要：保障纳税人权利是税法的根本。改革开放以来,我国税收法律的建设和发展历程,就是不断加大纳税人权利保护力度的过程。税法在这一过程中,经历了从市场化取向改革时期对纳税人权利的不自觉保护阶段,到建立社会主义市场经济体制综合改革时期,程序性层面上对纳税人权利的自觉保护阶段,再到完善社会主义市场经济体制时期,强调和引入人本理念,从实体性层面加强对纳税人权利保护的阶段。而为了更好地契合构建社会主义和谐社会的目标,实现税法自身价值追求,咬合税法发展的内在旋律,我国可从马克思的人性观出发,通过构建新时期人性维度的纳税人权利保护体系,完善和发展我国的税收法律制度。Safeguarding the rights of taxpayers is the ultimate task of Tax Law. From the beginning of the reform and opening-up, the process of construction and development of the Chinese tax law has been just the course of continuous enhancing the taxpayers＇ rights protection. In such a process, the tax law construction started from the unconscious protection stage during the period of the initial market-oriented reform, to the conscious protection stage at the procedure level during the period of the synthetic establishment of a socialist market economic system, and finally, to the material people-oriented protection stage during the period of the improvement of the socialism market economic system. In order to agree with the social target of constructing a socialistic harmonious society, the realization of the pursuit of the intrinsic value of tax law, and the intrinsic rhythm of the development of tax law, China can perfect and develop the tax law system based on the Marx＇s view of human nature by constructing the new protection system from the viewpoint of humanism.

关 键 词：税法建设 纳税人权利 保护 回顾 展望 

分 类 号：D922.22[政治法律—经济法学]