摘要
社会契约是纳税人权利形成的法理基础。纳税人的基本权利是纳税人基于让渡自身合法财产所有权而在整个税收活动中应当享有的权利。它包括参与税收立法权,公平、合理负担税收的权利,依法负担税收的权利等14项基本权利。纳税人权利是公民基本权利的延伸,财产权是整个纳税人权利展开的核心。高度重视纳税人权利的保护,已成为当代经济社会发展的必然要求。
Social Compacts constitute the legal and theoretical foundation of the rights of taxpayers. The rights of taxpayers are based on the fact that taxpayers transfer the ownership of their own legal property and should be enjoyed by taxpayers in the process of tax payment. They are classified as 14 types, including participation in tax legislation, fair and reasonable tax burden, tax payment by laws and so on. In fact, they are the extension of the basic civil rights, and the property rights are at the core of the extension of the whole rights of taxpayers. It is necessary to attach great importance to the protection of taxpayers＇ rights during the contemporary economic and social development. Therefore, in China, it is required to construct a theoretical frame for the protection of taxpayers＇ rights that integrates legislation protection, administrative protection, judicial safeguard, social protection and self-protecting on the basis of the research concerning the natural rights, legal rights and practical rights for taxpayers.
出处
《税务研究》
CSSCI
北大核心
2007年第5期61-64,共4页
