纳税权入宪入法的逻辑进路  

The Logical Path of Taxpayers' Right into China's Constitution

作　　者：张富强[1] Zhang Fuqiang

机构地区：[1]华南理工大学法学院

出　　处：《政法论坛》2017年第4期168-175,共8页Tribune of Political Science and Law

基　　金：国家社会科学基金项目"税收公平正义价值下房地产税立法的顶层设计研究"(项目编号:14BFX098);教育部人文社会科学研究规划基金项目"营改增试点扩围与国民收入分配正义价值的实现"(项目编号:13YJA820065)的阶段性成果

摘　　要：纳税人依法纳税的权利与义务乃为税收法定原则的一体之两面,纳税人承担纳税义务的前提即在于其享有仅依法律纳税的权利。由于传统观念及制度设计的障碍,纳税人依法纳税权尚未进入我国宪法的视野。从观念创新和制度创新二个层面,推进税收立法,近期以修改税收征收管理法等为契机,中长期以修改宪法、立法法以及制定税收通则法、纳税人权利保障法为必要的逻辑进路,从宪法高度确立依法律纳税权为纳税人基本权,并依宪构建纳税人的依法纳税权利体系。The right and the obligation of paying tax according to law are two kinds of features of statutory taxation principle in fact. The obligation of tax is on the premise that taxpayers are entitled to the right of paying tax only according to law. As the important right of taxpayers,paying tax according to law has unique value. It＇s realization relies on the procedural guarantee. Because of the conceptual and the institutional barriers,the right of paying tax only according to law is absent in our country. At this point,we should clean the concept and the institutional barriers by revising our Constitution and Taxation Law and gradually establish the right of paying tax only according to law on the basis of referring foreign legislation.

关 键 词：依法纳税权 观念和制度障碍 入宪入法 逻辑进路 

分 类 号：D922.22[政治法律—经济法学]