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在公私融合的现代市场经济背景下,税收已从汲取工具转变成经济国家嵌入经济和社会发展的整合机制,国家亦采取各种激励手段将征税职责演化成公共事务。因此不能在国家和纳税人两极对立的思维下空谈纳税人权利保护,而应寻求两者在税收法律关系乃至更大的经济和社会改革背景中实现平衡的方案。应加强税制立法的民主性、科学性和法治性从而在根本上保障纳税人税权,鼓励税法执行的公私融合并在税收征管中强化激励措施,改革税收纠纷处理机制、推进纳税人公益诉讼建设以促进纳税人权利的自我适用。
Under the background of the modern market economy with a combination of public and private businesses, the tax revenue has been transformed from a tool for drawing money into an integrated mechanism for economic and social development embedded in the economy. The state has also adopted various incentives to evolve taxation duties into public affairs. Therefore, we can not talk about the protection of the taxpayers’ rights under the contradiction between the state and the taxpayer. Instead, we should seek a balanced plan between the two in the context of economic and social reforms with a tax-legal relationship and even greater. We should strengthen the democratization, scientific and rule of law of the taxation legislation so as to fundamentally guarantee taxpayers ’tax rights, encourage the public-private integration of tax law enforcement and strengthen the incentive measures in tax collection and administration, reform the handling mechanism of tax disputes, and promote the construction of taxpayers’ public interest litigation To promote the self-application of taxpayers’ rights.