納稅人的權利及其實現機制

Taxpayers' Rights and Realization Mechanism

熊偉(Wei-Xiong)

《興國學報》 3期 (2004/07) Pp. 27-45

https://doi.org/10.29950/JHKUM.200407.0004

摘要

納稅人的權利可以從不同的層面進行探討，有些是納稅人在稅法領域所獨有的，有些則是納稅人作為公民而普遍享有的，還有的則只能從國際法的角度進行探討。近年來有關納稅人權利的理論訴求似乎存在泛化的一面。實際上，在我們看來，中國的法律並不缺乏有關納稅人權利的文字規定， 難的是如何實現的問題。而納稅人權利的實現決不是簡單地加強稅收立法可以解決的，它需要各個方面的全面協作。納稅人的權利意識也不能滿足於簡單的稅收徵收階段，應當盡可能在稅收立法階段和財政支出階段爭取權利，而這一切又離不開憲法公民權的實現，離不開中國的政治體制改革。從長遠看，只有推行憲政，使權力置於權利的制約和監管之下，納稅人的權利才有可能真正實現。因此本文乃從探討納稅人權利的理論基礎為出發點，解構納稅人基本權利、人民主權與公民權之意涵，並建構納稅人的權利體系，期能完備納稅人權利的實現機制。

關鍵字

納稅人權利 ； 稅法學 ； 財政法學 ； 權利體系 ； 稅收徵收管理

並列摘要

The rights of taxpayers divided into several dimensions, some are exclusively under taxation law category, some are prevailing possessed as citizens, and others are categorized into international law function. With respect to the taxpayers' rights, theories and studies are substantially introduced of late.As a matter of fact, the major problem is how to make theories practical other than enrichment in written Furthermore, to strength taxpayers' rights are not only reinforcement of taxation law legislation but also cooperation from all aspects. Likewise, the taxpayers should be aware of and approach their rights in taxation law legislation and monetary expenditure stages besides tax levy. Aforementioned outlines are nothing but the citizenship rights realization indicated in Constitution and can not be separated from China's politic reform. In the long run, Constitution execution is the only way to make taxpayers, right into practical by restricting and monitoring the lower hierarchy rights with superiors rights. This article discusses on the issue of taxpayers' rights, given explanations of taxpayers' rights, people sovereignty, as well as the meaning of citizenship. In brief, it is expected to build the taxpayers' rights system and look forward to a completed mechanism.

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