纳税人的权利及保护研究Researchontherightsandprotectionoftaxpayers摘要：纳税人是整个税收法律关系架构中的核心主体，开展税收法制研究，往往与纳税人权利保护问题研究密不可分。所谓纳税人权利，从本质上来讲，就是根据宪法及相关法律法规中的相关规定，来行使或享有的权利。针对纳税人所享有的权利来讲，除了与其纳税义务的相应履行之间有紧密关联之外，还与其权利相对人的义务履行之间存在密切联系。基于税收法律关系层面的内容来考究，与纳税人之间存在关联的税收法律关系，主要是指税收征管机关与纳税人之间所存在的税收法律关系，以及国家与纳税人间客观内在的税收法律关系，对于前者来讲，多由一般的程序法、税收实体法来进行调整，而后者主要由宪法来调整与规范。所以，纳税人权利有两种划分，即税法上的纳税人权利与宪法上的纳税人权利。针对我国纳税人权利保护来讲，尽管在《税收征收管法》当中已得到明确，但较之纳税人义务，在立法当中仍存在诸多问题与不足，本文针对我国纳税人权利保护领域所存在的不足，分析其原因，指出了具体的解决路径，望能为此领域研究、实践有所借鉴。关键词：纳税人；权利；权利保护Abstract:thetaxpayeristhecoreofthewholetaxlawrelationshipstructure.Theresearchoftaxlawiscloselyrelatedtotheprotectionoftaxpayers'rights.Theso-calledtaxpayer'srights,inessence,aretherightstobeexercisedorenjoyedinaccordancewiththerelevantprovisionsoftheConstitutionandrelevantlawsandregulations.Intermsoftherightsenjoyedbytaxpayers,thereisacloserelationshipbetweentheirrightsandobligationsrelativetotheircounterparts,besidesthecloserelationshipbetweentheircorrespondingduties.Theleveloflegalrelationshipoftaxbasedonthecontentsofresearch,thereareassociatedwithtaxlegalrelationshipbetweentaxpayers,mainlyreferstothetaxauthoritiesandtaxpayersbetweenthelegalrelationsofTaxation,andthestateandtaxpayersobjectiveinternaltaxlegalrelationship,forthelatter,bytheprocedurallaw,thegeneraltaxlawtotheadjustment,andthelattermainlybytheconstitutiontoadjustandstandardize.Therefore,therearetwotypesoftaxpayers'rights,thatis,therightsoftaxpayersinthetaxlawandtherightsofthetaxpayersintheconstitution.Fortheprotectionoftaxpayers'rightsinourcountry,althoughinthe"law"inthetaxcollectiontubehasbeenclear,butcomparedtotheobligationsofthetaxpayer,inthelegislationtherearestillmanyproblemsandshortcomings,aimingatthedisadvantageexistinginthefieldofprotectionoftaxpayers'rightsinChina,analyzesitsreason,pointedoutthespecificsolutions,hopetohavefromthisfieldresearchandpractice.Keywords:taxpayers;rights;protectionofrights目录一、纳税人权利界定及保护理论分析...................................1（一）纳税人权利的界定..........................................1（二）纳税人权利保护的理论......................................2二、我国纳税人权利保护的不足及原因分析.............................3（一）纳税人权利保护所存在的不足................................3（二）纳税人权利保护不足的原因..................................5三、完善纳税人权利保护的具体路径....................................6（一）执法保护..................................................6（二）司法保护..................................................7（三）纳税人自我保护............................................9四、结论...........................................................10参考文献...........................................................10致谢..............................................................11一、纳税人权利界定及保护理论分析（一）纳税人权利的界定有关纳税人权利概念的界定，学界内有着不同的理解与看法。日本...
