税权正当性之我见

摘  要:税权作为税法中一个重要、基本的概念在理论的不同层面有着不同的理解。本文从税收主体这个层面对税权进行界定，包括国家征税权力与纳税人税收权利，并且研究它们的正当性基础何在。国家凭借享有的征税权取得人民财产的一部分被人们曲解为对自己利益的侵害，自己可以享受到的税收利益不可见、不可量，甚至没有享受到，从而从心底抵触税收，纳税的自觉性、主动性降低，逃税、漏税的现象频频发生。在现代民主法治国家，税收在国民经济中的地位和作用正日益增强，但是至今人们仍不能完全正确地看待税收的本质和价值，所以研究国家征税权力存在的正当性究竟在哪里以及如何保障纳税人的合法权利，从而使征税不至于逾越人们基本权利保护意识，同时实现纳税人权利形式正当向实质正当的转变就有很重要的意义。本文采用归纳推理等方法结合理论与实际分别对这些问题做简要的论述。这些问题的解决关系到国家与人民的利益，同时也为我国能够建立“和谐征纳国家”打造坚实的基础。
关键词：正当性   国家征税权力   纳税人权利   和谐征纳

 My Personal View on Legitimacy of State tax authority and Taxpayers’ rights

Abstract: The right to tax is an important and basic concept in tax law, and in the different levels of theory it has different understandings. In this paper, from the subject level to define the right to tax, including state tax authority and taxpayer’s rights, and to study what the foundations of their legitimacy. The truth of the part of people’s property as a tax object is twisted against their own interests, the tax benefits they can enjoy is not visible, not volume, or even do not enjoy, thus tax evasion phenomenon happen frequently. In a nation of modern democracy and ruled by law, the status and role of tax in national economy are growing. But so far people still can not completely correct view of the nature and value of tax. So it is significant to research where is the legitimacy of state tax authority and how to protect taxpayers’ legitimistic rights, then tax will not exceed the protection of people's awareness of fundamental rights, at the same time  achieving the change of taxpayers’ rights form formal legitimacy to substantial legitimacy. In this paper, such as inductive inference method is used combining theory and practice to discuss these issues briefly. The resolution of these issues not only relates to the country and the people's interests, but also it can build a solid foundation for our nation to set up a harmonious country between taxpayers and state. 
Key words:  Legitimacy   National tax authority   Taxpayers’ rights   Harmonious relation on levy and pay

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