【作者】 黄勇；

【导师】 刘继虎；

【作者基本信息】 中南大学 ， 法律， 2012， 硕士

【摘要】 纳税人程序性权利是指纳税人在税收过程中所具有的为维护其实体权利而与税务征收机关对抗与合作、与其他纳税人竞争与协调的能力与资格集合。根据税收征纳程序的推进过程,可以将纳税人的程序性权利分为税收征纳前的纳税人程序性权利、税收征纳中的纳税人程序性权利与税务征纳后的纳税人程序性权利。税收征纳前的纳税人程序性权利主要是纳税人知情权。纳税人知情权与国家税收征管权、纳税人隐私权等存在一定意义上的冲突,需要根据价值平衡原则、比例原则等进行协调。税收征纳中的纳税人程序权包括隐私保障权和程序性拒绝权。纳税人隐私保障权是指纳税人信息不被非法知悉、披露、传播和使用的权利,是对纳税人人格尊严和经济追求的尊重和保护。纳税人隐私权与国家税务征管权、其他纳税人的知情权等具有冲突,应予以协调。纳税人程序性拒绝权是指纳税人根据法律的规定,对税收征纳机关的违法税务行政决定所采取的不予合作或者抵抗的权利。纳税人程序性拒绝权包括拒绝检查权、拒绝税务强制权和处罚权等。税收征纳后的纳税人程序权是纳税人救济权,主要包括税务行政复议权和税务行政诉讼权。税务行政复议与行政诉讼在税务纠纷受理范围、具体运行程序、举证制度、保障效力等方面都有较大差异。不同国家应当根据其权力架构、纳税人权利保障水平等因素来确立两者之间的关系。更多还原

【Abstract】 Taxpayer’s procedure rights refers to a set of skills and qualifications the taxpayer has to maintain the substantive right in the process of taxation, include confrontation and cooperation with tax collection authority, competition and coordination with other taxpayers. According to the proceeding of tax collection procedures, Taxpayer’s procedure rights can be classified into taxpayer’s procedural rights before being imposed, being imposed and after being imposed. The taxpayer’s procedural rights before being imposed, are mainly the taxpayers’ right to know. Taxpayer’s right to know may conflict with the government’s tax collection power and taxpayer’s right of privacy to a certain extent, thus we need harmonize them according to the principle of value balance and proportionality and so on.The taxpayer’s procedural rights being imposed includes privacy protection right and procedure countering right.The privacy protection right refers that the information of taxpayer should not be informed, disclosed, spreaded and used illegally.In this way,the taxpayer’s personal dignity and economic pursuit are respected and protected. This right’s conflict with the national tax collection right and other taxpayers’ know to right should be coordinated. The procedure countering right means that the taxpayer has the right to resist the illegal tax administration determination according the tax law.It includes the right to refuse the tax inspection,the tax administrative enforcement,the tax punishment and so on.The taxpayer’s procedural rights after being imposed is taxpayer’s right of relief. It mainly includes tax administrative reconsideration right and tax administrative litigation right. There is a big difference between them in the scope of the tax dispute,the specific procedure, adducing evidence system and so on, Different countries should establish their relationship based on its power structure,level of taxpayer rights protection and other factors.更多还原