纳税人知情权的法律保护

纳税人知情权的法律保护摘要2001年修订的《中华人民共和国税收征收管理法》首次对我国纳税人知情权作出明确规定，通过第8条规定，纳税人、扣缴义务人有权向税务机关了解国家税收法律、行政法规的相关规定以及与纳税程序有关的情况，这以法律的形式明确赋予了纳税人以知情权，至2009年国家税务总局出台了《纳税人权利义务公告》及2011年1月19日出台的相关解读，进一步细化了纳税人知情权的概念内容、法律依据、权利适用范围及其法律保障措施，纳税人知情权的保障得到突破性的进展，但法律保护的局限性与权利的真正实现还存在一定的距离。目前，我国纳税人知情权的保护范围仅仅局限于税收征管环节的具体行政行为中，其法律依据也零散分布于各层级、各个领域的法律法规中，部分规定还是以税务机关内部文件的形式发布，缺乏一套合理完整的纳税人权利保护的体系；税收征管环节的信息公开力度仍有待改进之处，信息公开的方式渠道有待拓宽；税款的财政收支情况、税款的用途和流向的部分信息已在政府信息公开范围之内，只是发布的财政预决算透明度和细化程度仍有不足；当出现侵害纳税人知情权的情形时，法律救济的范围相对狭窄，申请救济的程序存在不合理之处，如救济前置程序要求先缴税款或提供担保等；监督违法公共支出的司法保障制度尚未确立，导致纳税人对税收支出的知情权的维权困难。因此，本文首先对纳税人知情权进行全面论述，然后围绕我国纳税人知情权的现行法律保护中的不足，分别指出问题的所在，进行细化的剖析论述，最后针对这些问题，提出相应解决对策，如提出完善现行法律规定，考虑制定税摘要Ⅰ法领域的基础性法律和纳税人权利保护的权利法案；改善义务主体一方的不足，加大税收活动各阶段的立法听证力度，拓宽信息公开渠道，加强财政公开透明度和细化程度；完善权利救济保护的途径，合理设置征管环节维权程序，逐步建立纳税人诉讼制度等。通过上述建议，提出完善知情权保护体系的构想，初步解决纳税人知情权法律保护不足的问题。关键字：纳税人知情权法律保护AbstractRevisedin2001,thePeople'sRepublicofChinaonTaxCollectionandAdministrationLawforthefirsttimeonourtaxpayers'righttoknowtomakespecificprovisionsandtheprovisionsofArticle8,taxpayersandwithholdingagentshavetherighttotaxauthoritiestounderstandthetaxlaws,administrativeregulationsrelevantprovisionsofthetaxprogram,thisformoflawexpresslygrantedthetaxpayers'righttoknow,to2009,theStateAdministrationofTaxationissuedataxpayerrightsobligationsNoticeanditssubsequentintroductionofinterpretation,andfurtherrefinetheconceptualcontentofthetaxpayer'srighttoknowthelegalbasisfortherightsofthescopeofitslegalsafeguards,theprotectionofthetaxpayer'srighttoknowthebreakthrough,butthelimitationsoflegalprotectionandrightstrulythereisstilladistance.Atpresent,ourtaxpayers'righttoknowthescopeofprotectionisonlylimitedtotaxcollectionandmanagementaspectsofthespecificadministrativeact,itslegalbasisisscatteredateachlevel,lawsandregulationsinvariousfieldsandevensomeprovisionsinthetaxsystemintheformofinternaldocuments,thelackofareasonablycompletesetoftaxpayers'overallrightsprotectionsystemsupport,taxcollectionandmanagementaspectsoftheopenchannelandintensityhasyettobeimproved,thepublicinformationchanneltobewidened,taxrevenueandexpenditure,theflowoftaxpurposesinjustreleasedgovernmentinformationdisclosurewithinthescopeoffinancialbudgetsandfinalaccountsoftransparencyandthedegreeofrefinement,whilethecaseagainstthetaxpayer'srighttoknow,therelativelynarrowAbstractIIIscopeofthelegalremediesapplylinksetcomplexandthereareunreasonablesupervisionandillegalsystemofjudicialprotectionofthepublicexpenditurehasnotbeenestablished,therightsofthetaxpayer'srighttoknowthedifficulties.Therefore,afterthetaxpayer'srighttoknowtheinterpretationofdiscourse,thepaperaimstofocusontheproblemsanddeficienciesthatexistinthecurrentrighttoknowthelegalprotectionof,respectively,pointedoutthatthecruxoftheproblem,therefinementofdiscourse,andfinally,fortheprotectionofexistinglawstheproblemsexistinginthecorrespondingcountermeasures,toimprovetheexistinglaws,toconsiderthecorebasisforthedevelopmentofthefieldoftaxlawthebasisoflawandprotectionoftaxpayerrights;improvethedeficienciesoftheobligationsofthemainside,toincreaseeffortstopre-taxlegislativehearings,broadeningtheopenchannelofinformationtostrengthenfinancialpubliclytransparency;waystoimprovetherightsofreliefprotection,collectionandmanagementaspectsofareasonablesetofrightstheway,andgraduallyestablishataxpayerlitigationsystem.Endorsedtheproposalputforwardtoimprovetherighttoknowtheconceptoftheprotectionsystem,hasinitiallysolvedtheproblemofinadequateprotectionofthetaxpayer'srighttoknowlaw.Keywords：taxpayerrighttoknowlegalprotection目录目录绪论..................................................1一、选题背景及其研究意义........................................................................................1二、研究内容和思路....................................................................................................2第一章纳税人知情权概述................................3第一节纳税人的概念............................................3一、自然人....................................................................................................................3二、个体工商户............................................................................................................3三、法人........................................................................................................................4第二节纳税人知情权的内涵......................................4一、纳税人知情权的概念............................................................................................4二、纳税人知情权的内容............................................................................................5三、纳税人知情权的义务主体....................................................................................7第三节纳税人知情权的理论基础..................................9一、人民主权原则是纳税人知情权的逻辑起点.........................................................9二、纳税人知情权是人权理论在税法领域的体现...................................................10三、依法行政是纳税人知情权的制度基础...............................................................11第二章妨碍我国纳税人知情权实现的因素.................13第一节纳税人知情权法律依据的不足.............................13一、纳税人知情权的法律依据.......................................................