浅析中美纳税人权利保护之差异

• 作 者: 杨黎明 孙德轩
• 机 构: 山东工商学院,
• 出 处: 税务研究
• 发表日期: 2009年02期
• 关键词: 纳税人权利 税收立宪 自由裁量权 税务机关 税收立法 税收法律 征管法 税收立法权 税收基本法 行政复议

我国无论从理念还是税法及相关管理制度上,一个显著的特征,就是缺乏对纳税人权利的充分保障。本文通过中美纳税人权利保护差异的比较,借鉴美国纳税人权利保护制度,认为我国纳税人权利保护改革应包括税收立宪、行政改善和司法保护等内容。

In terms of our philosophy, tax laws and related management systems, one notable feature of our country is the lack of adequate protection of taxpayers’ rights. Based on the comparison of the protection of taxpayers’ rights in China and the United States, this paper draws lessons from the system of the protection of taxpayers’ rights in the United States. It believes that the reform of the taxpayers’ rights protection should include such contents as tax constitutional amendment, administrative improvement and judicial protection.