税收契约与纳税人权利之保护

• 作 者: 油晓峰 王志芳
• 机 构: 山西财经大学财政金融学院,山西财经大学财政金融学院,
• 出 处: 税务研究
• 发表日期: 2007年02期
• 关键词: 契约 税收契约 社会契约论 纳税人权利 税收关系 责任与义务 税务机关 征纳关系 征管法 政府支出

社会契约论认为国家与纳税人之间是一种税收契约关系。税收契约的双方在契约关系中互负义务,互享权利。因此,纳税人享有权利是税收契约的必然之义。完整的税收契约还应该包括作为委托人的国家与作为代理人的税务部门之间的委托——代理契约。两者以契约的履行效率直接影响纳税人与国家之间契约的履行,尤其是纳税人享受权利的完整性及可能性。税收关系中的国家和税务部门对纳税人权利的行使负有不可推卸的责任和义务。

The social contract theory holds that there is a tax contract between the state and the taxpayer. The parties to a tax contract are mutually obligated and have the right to each other in the contractual relationship. Therefore, taxpayers enjoy the right tax contract is the inevitable meaning. A complete tax contract should also include a principal-agent contract between the country acting as principal and the tax department acting as agent. The efficiency of the contract between the two directly affects the performance of the contract between taxpayers and the state, especially the taxpayers enjoy the integrity and possibility of rights. The tax authorities and the tax authorities in the tax relationship have unshirkable responsibility and obligation over the taxpayers’ rights.