納稅人權利保護之一般分析

自上個世紀80年代以來，納稅人權利在第三次稅制改革浪潮的契機中，得到了全球性的普遍關注和保護。納稅人權利保護不僅得到了立法的重視，而且徵稅機關在行政方面也進行了全面改革，新型的以服務為導向的稅收行政模式得以普及和推行。因人權的發展和經濟全球化的影響，一些國際組織對納稅人權利的保護也起到了巨大的推動作用，卓有成效的是歐洲聯盟與經濟合作和發展組織（OECD）。歐盟明確要求其成員國尊重和保護人權，並積極推動稅收領域的納稅人保護；OECD更是在上個世紀80年代末對其成員國進行了一次納稅人權利保護狀況的全面調查，並在1990年公佈了一份調查報告，敦促其成員國加強納稅人權利保護。因此，納稅人權利已經成為世紀之交現代稅法的主流話題，如何合理配置並規制徵稅機關的徵稅權力，如何加強納稅人權利保護並努力實現納稅人對稅法的自願遵從，成為現代稅法需要探索和解決的新課題。由於納稅人權利概念的提出不過是最近20年左右的事情，而納稅人權利保護更是一個剛剛引起重視和得到關注的問題，因此，分析各國納稅人權利保護的現狀，探尋納稅人權利保護的一般規律與共同特點，既為本國納稅人權利的保護和借鑒所必須，同時也為經濟全球化背景下納稅人權利走向國際合作與發展所需求。鑒於此，本文擬對20世紀80年代以來燎原於西方發達國家的納稅人權利保護予以一般分析，所謂一般分析，即適當忽略各國因政治、經濟、法律和文化傳統不同而對納稅人權利保護產生的具體差異，而著重關注於當代納稅人權利保護的趨同性和主要特點，選取納稅人權利保護的來源、方式與內容三個基本方面予以提煉和評析，在有意識的前瞻性分析中為納稅人權利保護之深入研究構建一個基本框架。

關鍵字

納稅人權利保護；歐盟；稅收徵納；超國家法和國際法；行政規則；立法保護；行政保護；司法保護

並列摘要

From the last centaury (approximately around 80's), driven by the third-time taxation system reform, the right of taxpayers starts to attract the global attentions and protections, not only on the legislation, but also on the tax authority to completely improve the relevant administrative procedures. The new type of adrninistrative procedure on levying tax is service-orientated which is highly promoted and popularized since then. Because of irnpacts raising from the developments of human rights and global economic, some intemational organizations also devote quite a lot of efforts into the taxpayer's right protection. Some remarkable accomplishments are done by Europe Union (”EU”) and Organization for Econornic Cooperation and Development (”OECD”). EU clearly requires its member states to respect and protect the human rights, and actively set the taxpayer's right protection into actions within its taxable territories on the one hand. On the other hand, OECD initiated a through investigation of the status of tax payer's right protection among its members in the end of 80's and issued an official investigation report in 1990 to urge its members to improve inland status of taxpayer's right protection. Since then, the taxpayer's right protection has become the mainstream and focus of the modem tax law. The new topics and missions of the modern tax law (or said the 21st Centaury tax law) to discover and solve are: how to reasonably and conditionally allocate and restrict the power of the tax authority, and how to improve the taxpayer's right protection as well as to have the taxpayer voluntarily obey the tax law. Notwithstanding, the concept of the right of taxpayers is evolving in the recent nearly 20 years, and the taxpayer's right protection is a newly attention-getting issue. To first analyze the current status of taxpayer's right protection among the countries respectively and to seek out the general rules and common grounds will be the requirements and lessons to realize our own ideal of taxpayer's right protection. It is also necessary and important while the taxpayer's right protection becomes the global approach and requires the international cooperation. In the terms of above， this article will generally introduce and analyze the developments of taxpayer's right protection in the Western developing countries since 1980's. The methodology utilized in this general analysis is to somehow ignore certain specific differences occurred on the taxpayer's protection due to each country's different political, economic, legal and cultural backgrounds, but to more focus on the major characteristics and tendency each county adopted over this issue at that time. This analysis will focus on three basic perspectives: the legal grounds or sources, means and modes, and the contents of taxpayer's right protection. Taking the conclusions of aforementioned analysis, we will be able to set up a main infrastructure to a further study of taxpayer's right protection afterwards.