纳税人权利保护在新一轮税制改革中的立法构建

主权在民理论确立的公民主权所有者地位是纳税人权利保护的政治根基,公共物品理论揭示的税收与公共物品之间的对价关系是纳税人权利保护的经济考量,权利义务相一致理论要求的权利与义务的对称平衡是纳税人权利保护的法理解读。在新一轮税制改革中,我国应当借鉴国外纳税人权利保护的立法理念和经验,分析和审视我国纳税人权利保护的现状和不足,从宪政、税收实体法和程序法三个方面对纳税人权利进行立法构建。

Legislative Construction of the Taxpayer's Rights Protection in the New Round Taxation Reform

The theory that sovereignty belongs to the people has established the citizens’ status as the owner of sovereignty,which forms the political basis of the protection of taxpayers’ rights.The public goods theory reveals there is a quid pro quo between taxation and public goods,which arises from the economic consideration of the protection of taxpayers’ rights.The theory of rights and duties requires that rights should be in concord with duties,which is the jurisprudential interpretation of the protection of taxpayers’ rights.In the new round of taxation reform,it is advisable that we should use the overseas legislative philosophy and experience for reference,analyze and examine the current legislative status as well as defects in China,and build the construction of the protection of taxpayer’s rights in constitutionalism as well as substantive law and procedural law of taxation.