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纳税人权利是一个外延非常宽泛的概念,既可以从法学角度也可以从公共财政等角度加以认识,因而有必要从比较法角度探讨其在实证法上的地位以及对于我国的借鉴意义。西方发达国家关于纳税人权利的立法亦没有获得实质性进展,其基本人权的属性没有获得肯定。对于我国法学而言,纳税人权利属于法律权利,其规范基础是《税收征收管理法》,必须正视宪法层次的纳税人权利所面临的法解释学和法实践上的困难。
The taxpayer’s right is a very broad concept, which can not only be recognized from the point of view of law, but also from the point of view of public finance. Therefore, it is necessary to discuss its position in the law of positive law and the reference to our country from the perspective of comparative law. No substantive progress has been made in the legislation on the taxpayers’ rights in the developed western countries, and the nature of their basic human rights has not been affirmed. For the jurisprudence of our country, the taxpayer’s rights belong to the legal rights. The normative basis of the taxpayers ’law is the Tax Collection and Administration Law, which must face the constitutional interpretation of the taxpayers’ rights and the practical difficulties.