纳税人不受过度执行权刍议  

Rights of Taxpayers Should Not Subject to Excessive Executive

作　　者：高军[1] 张今文 

机构地区：[1]江苏技术师范学院人文学院,江苏常州213001 [2]抚州市临川区人民检察院,江西抚州344100

出　　处：《大连大学学报》2012年第5期90-93,共4页Journal of Dalian University

基　　金：国家社科基金青年项目(10CFX004)"西方利益集团立法游说行为研究"成果;教育部人文社科青年项目(09YJC820080)"立法游说问题研究"成果;江苏技术师范学院博士科研启动基金项目(KYY10069)"构建适度普惠型社会福利制度研究"成果

摘　　要：纳税人在税收法律关系中人性尊严受保障,具有人格主体的地位,与税收债权人立于平等的法律地位,并非稽征机关的支配客体,享有不受过度执行的权利。纳税人不受过度执行权的内容包括税务部门课税成本不得过高、纳税人不受过度处罚、税收调查、保全与执行不得逾越必要的界限。Tax legislation should guarantee human dignity of individual taxpayers.Taxpayers are fully responsible subjects and enjoy equal legal rights with tax debtor.They are not objects controlled by tax collection organs,so they should not subject to excessive executive power.By saying that,it means the tax cost of tax collection organs should not be too high;taxpayers should not get excessive punishment and tax investigation;insurance and execution should not exceed necessary limits.

关 键 词：纳税人 不受过度执行权 纳税人权利 

分 类 号：DF432[政治法律—经济法学]