论中国纳税人宪法权利的保护

摘要

It is a bisic rule that rights and obligations are corresponding in market economy. With the development of the market economy, we should change the idea that we only pay more attention on taxation but ignore the rights of taxpayer. There are two aspects of the rights of taxpayer which are constitution and tax law. The right of taxpayertax in constitution is the basic of the right of taxpayertax in tax law.%　　权利与义务相对应是市场经济的基本法则。随着我国市场经济的发展，我们应该转变以前那种只重视征税而不注重保护纳税人权利的观念。纳税人的权利包括宪法和税法上的两个层次，当然宪法上纳税人的权利是税法上纳税人权利的基础，文章介绍了纳税人的宪法权利，我国纳税人宪法权利的缺失，以及保护完善纳税人宪法权利的对策：一是确立税收法定主义；二是实现税的相对公平；三是实现税的相对公开。