以人民为中心的税收法治建设研究——基于纳税人权利保护视角  

Research on the Construction of the Tax Rule of Law with the People as the Center

作　　者：胡芳 席卫群[1] HU Fang;XI Wei-qun(School of Finance and Public Administration,Jiangxi University of Finance and Economics,Nanchang 330013,China)

机构地区：[1]江西财经大学财税与公共管理学院,江西南昌330013

出　　处：《税务与经济》2023年第4期36-45,共10页Taxation and Economy

基　　金：国家社科基金重大项目(18ZDA098);江西省教育厅科学技术研究项目(GJJ2200513)。

摘　　要：新时代的税收法治建设应坚持以人民为中心的发展理念,不断加强对纳税人各项权利的保护。纳税人权利保护程度对税收法治感知度具有显著的正向影响,纳税人程序性权利保护程度对税收法治感知度的边际影响最高,其次是纳税人宪法性权利保护程度,最后是纳税人实体性权利保护程度。鉴于此,我国税收法治建设首先应侧重提高纳税人的程序性权利保护程度,即在税收执法和税收司法过程中维护好纳税人的各项权利,其次在税收立法和税收法律文化中依次提高纳税人宪法性权利保护程度和纳税人实体性权利保护程度。最终实现有重点、分步骤地高效推进税收法治现代化。The construction of the rule of law in taxation in the new era should adhere to the people-centered philosophy and continuously strengthen the protection of taxpayers'rights.In order to explore whether the full protection of taxpayers'rights can promote the construction of tax rule of law,the paper uses micro-survey data and the Ordered Probit model to empirically analyze that the degree of protection of taxpayers'rights has significant positive impact on the perception of the rule of law in taxation,Further marginal effect analysis results show that the degree of protection of taxpayers'procedural rights has the highest marginal impact on the perception of the rule of law in taxation,followed by the degree of protection of taxpayers'constitutional rights and the degree of protection of taxpayers'substantive rights.The construction of the tax rule of law in china should first focus on improving the protection of taxpayers'procedural rights,that is,maintaining various rights of taxpayers in the process of tax enforcement and tax judicature.Secondly,the protection degree of taxpayers'constitutional rights and substantive rights should be improved in tax legislation and tax law culture.Finally,we will promote the modernization of tax rule of law in a focused and step-by-step manner effectively.

关 键 词：以人民为中心 税收法治现代化 纳税人权利 

分 类 号：F810.42[经济管理—财政学]