納稅人知情權的法律保護(已修改)

　

【正文】 納稅人知情權的法律保護 2 / 44摘 要 2022 年修訂的《中華人民共和國稅收征收管理法》首次對我國納稅人知情權作出明確規定，通過第 8 條規定，納稅人、扣繳義務人有權向稅務機關了解國家稅收法律、行政法規的相關規定以及與納稅程序有關的情況，這以法律的形式明確賦予了納稅人以知情權，至 2022 年國家稅務總局出臺了《納稅人權利義務公告》及 2022 年 1 月 19 日出臺的相關解讀，進一步細化了納稅人知情權的概念內容、法律依據、權利適用范圍及其法律保障措施，納稅人知情權的保障得到突破性的進展，但法律保護的局限性與權利的真正實現還存在一定的距離。目前，我國納稅人知情權的保護范圍僅僅局限于稅收征管環節的具體行政行為中，其法律依據也零散分布于各層級、各個領域的法律法規中，部分規定還是以稅務機關內部文件的形式發布，缺乏一套合理完整的納稅人權利保護的體系；稅收征管環節的信息公開力度仍有待改進之處，信息公開的方式渠道有待拓寬；稅款的財政收支情況、稅款的用途和流向的部分信息已在政府信息公開范圍之內，只是發布的財政預決算透明度和細化程度仍有不足；當出現侵害納稅人知情權的情形時，法律救濟的范圍相對狹窄，申請救濟的程序存在不合理之處，如救濟前置程序要求先繳稅款或提供擔保等；監督違法公共支出的司法保障制度尚未確立，導致納稅人對稅收支出的知情權的維權困難。 因此，本文首先對納稅人知情權進行全面論述，然后圍繞我國納稅人知情權的現行法律保護中的不足，分別指出問題的所在，進行細化的剖析論述，最II / 44后針對這些問題，提出相應解決對策，如提出完善現行法律規定，考慮制定稅法領域的基礎性法律和納稅人權利保護的權利法案；改善義務主體一方的不足，加大稅收活動各階段的立法聽證力度，拓寬信息公開渠道，加強財政公開透明度和細化程度；完善權利救濟保護的途徑，合理設置征管環節維權程序，逐步建立納稅人訴訟制度等。通過上述建議，提出完善知情權保護體系的構想，初步解決納稅人知情權法律保護不足的問題。關 鍵 字：納稅人 知情權 法律保護AbstractRevised in 2022, the People39。s Republic of China on Tax Collection and Administration Law for the first time on our taxpayers39。 right to know to make specific provisions and the provisions of Article 8, taxpayers and withholding agents have the right to tax authorities to understand the tax laws, administrative regulations relevant provisions of the tax program, this form of law expressly granted the taxpayers39。 right to know, to 2022, the State Administration of Taxation issued a taxpayer rights obligations Notice and its subsequent introduction of interpretation, and further refine the conceptual content of the taxpayer39。s right to know the legal basis for the rights of the scope of its legal safeguards, the protection of the taxpayer39。s right to know the breakthrough, but the limitations of legal protection and rights truly there is still a distance. At present, our taxpayers39。 right to know the scope of protection is only limited to tax collection and management aspects of the specific administrative act, its legal basis is scattered at each level, laws and regulations in various fields and even some provisions in the tax system in the form of internal documents, the lack of a reasonably plete set of taxpayers39。 overall rights protection system support, tax collection and management aspects of the open channel and intensity has yet to be improved, the public information channel to be widened, tax revenue and expenditure, the flow of tax purposes in just released government information disclosure within the scope of financial budgets and final accounts of transparency and the degree of III / 44refinement, while the case against the taxpayer39。s right to know, the relatively narrow scope of the legal remedies apply link set plex and there are unreasonable supervision and illegal system of judicial protection of the public expenditure has not been established, the rights of the taxpayer39。s right to know the difficulties. Therefore, after the taxpayer39。s right to know the interpretation of discourse, the paper aims to focus on the problems and deficiencies that exist in the current right to know the legal protection of, respectively, pointed out that the crux of the problem, the refinement of discourse, and finally, for the protection of existing laws the problems existing in the corresponding countermeasures, to improve the existing laws, to consider the core basis for the development of the field of tax law the basis of law and protection of taxpayer rights。 improve the deficiencies of the obligations of the main side, to increase efforts to pretax legislative hearings, broadening the open channel of information to strengthen financial publicly transparency。 ways to improve the rights of relief protection, collection and management aspects of a reasonable set of rights the way, and gradually establish a taxpayer litigation system. Endorsed the proposal put forward to improve the right to know the concept of the protection system, has initially solved the problem of inadequate protection of the taxpayer39。s right to know law.Key words：taxpayer right to know legal protectionIV / 44目 錄 緒 論 ...................................................1一、選題背景及其研究意義 ..........................................................................................1二、研究內容和思路 ......................................................................................................2第一章 納稅人知情權概述 ................................3第一節 納稅人的概念 ............................................3一、自然人 ......................................................................................................................3二、個體工商戶 ..............................................................................................................3三、法人 ..........................................................................................................................4第二節 納稅人知情權的內涵 ......................................4一、納稅人知情權的概念 ..............................................................................................4二、納稅人知情權的內容 ..............................................................................................5三、納稅人知情權的義務主體 ......................................................................................7第三節 納稅人知情權的理論基礎 ..................................9一、人民主權原則是納稅人知情權的邏輯起點 ..........................................................9二、納稅人知情權是人權理論在稅法領域的體現 ....................................................10三、依法行政是納稅人知情權的制度基礎 ................................................................11第二章 妨礙我國納稅人知情權實現的因素 .................13第一節 納稅人知情權法律依據的不足 .............................13一、納稅人知情權的法律依據 ....................................................................................13二、法律依據存在的問題 ............................................................................................14第二節 義務主體的義務不到位 ...................................15一、立法過程透明度不高 ...........