论纳税人的知情权  

Taxpayer's Right to Know

作　　者：艾尔肯[1] 徐立[1] 

机构地区：[1]辽宁师范大学法学院,辽宁大连116029

出　　处：《大连民族学院学报》2012年第2期171-175,共5页Journal of Dalian Nationalities University

摘　　要：纳税人的知情权是指纳税人有了解税制的运行状况、税款的用途及对与其纳税有关的各种信息或资料提出质询的权利;纳税人在行使知情权这一宪法性权利时不能侵害其他主体的民商权利;纳税人的知情权包括对税收立法的知情权、征税管理的知情权、税款使用的知情权、税收程序知情权及请求救济知情权等;对纳税人知情权的保护包括完善相关立法、强化税务人员的法律责任、健全税收司法制度、树立对税收的自我保护意识等方面;只有全面保护纳税人的知情权,才能切实贯彻"税收中性"原则;这对依法保障纳税人的合法权益,促进税收法治建设具有重要意义。Taxpayer＇s right to know means taxpayer has the right to know the operation,the use and other information about tax,or to address inquiries about the information.A taxpayer can not infringe on other citizens＇ civil and business rights when he exercises this constitutional right.Taxpayer＇s right to know includes tax legislation,management of taxation,the use of taxation,tax procedure,prayer for relief,etc.The protection of taxpayer＇s right to know covers the perfection of relevant legislation,the strengthening of the legal liability of tax personnel,the improvement of tax system,the fostering of self-protection awareness on taxation,etc.Only by protecting the taxpayer＇s right to know can the ＂neutral principle of taxation＂ be implemented,which is very important for the protection of taxpayer＇s lawful rights and the improvement of revenue law construction.

关 键 词：纳税人的知情权 合法权益 纳税人诉讼制度 

分 类 号：D920[政治法律—法学]