摘要
纳税人权利及其保障是纳税人地位的核心内涵。而纳税人地位的转型,即纳税人从“纳税义务人”向“纳税权利人”转型,可以从根本上解决税制建设和税务管理中的诸多现实问题;推动税收法律关系和纳税人权利保障机制的重构;推进现代市场经济的税法理论的创新。
社会契约论、人民主权理论、公共财政理论、公法上的债权债务理论以及行政控权理论,分别作为纳税人定位的政治学、经济学、税法学与行政法学的理论基础,为论证纳税人地位转型的正当性提供了理论依据。
实现纳税人地位转型,旨在矫正失衡的税收法律关系,推动“政府——纳税人”关系从“管理控制型”向“保护服务型”转变。为实现这一目标,应着力于三个方面的转型:第一,理念的转型,需注重培育包括纳税人在内的全体社会成员的新型纳税人权利理念。第二,税收理论和税法理论的转型,需重新解释税收、税收法律关系等基本范畴,重构以税收法定主义原则为统帅的新型税收原则体系,并确立纳税人生存权保障原则与有利纳税人解释原则在税法原则体系中的突出地位。第三,税收制度的转型,需实现以“国库至上”为本质特征的“征税之法”转向以纳税人权利为中心的“权利之法”。
实现纳税人地位转型,要求重构纳税人权利体系,即将“纳税义务人”的权利体系调整为“纳税权利人”的权利体系。在该体系中,抽象纳税人即对应于国家的纳税人整体,其权利以参与税收立法、依法负担税收和合理负担税收等为主要内容;具体纳税人即对应于税务机关的单个纳税人,其权利以享受减免退税、隐私保护、诚实推定等实体性权利,以及陈述、申辩、申请行政复议、提起行政诉讼等程序性权利为主要内容。税制设计应当依此权利体系,将纳税人权利在税法中具体落实。
抽象纳税人权利与具体纳税人权利分别有其特殊的运行机理,为此需要分别构建其保障体制。抽象纳税人权利保障要特别注重立法保护与行政保护,尤其是全面实现纳税人权利的宪法化;建立健全民主立法的机制;约束政府的征税权;控制宏观税负水平;调整税收优惠倾斜制度;发挥纳税人协会对纳税人权利的保障作用。具体纳税人权利保障应当以拓展和畅通纳税人权利的行使途径;增强税收行政复议机构的独立性;改进行政复议与行政诉讼的配置模式;规范和优化纳税服务;强化征税主体的行政责任机制等为重点。
本文的命题是:纳税人地位的转型将推动我国税收制度的转型和纳税人权利保障机制的重构。
The core of taxpayers' positioning lies in the endowment and protection of taxpayer rights. Re-positioning means the status transfer of taxpayers from "the obligors" to "the obligees". It is the key to solve a lot of problems in the institutional construction of taxation system and the taxation management practice, to improve the building of taxpayer rights protection mechanisms and new legal relationship of taxation, to promote the theoretical creation of taxation legislation in modern market economy.
The theory of social compact, theory of people's sovereignty, theory of public finance, theory of creditor's rights and debt on public law and the theory of administration power control are respectively the theoretical basis of taxpayer's rights in politics, economics, tax law, and administrative law.
The status transfer of taxpayers will lead to a new legal relationship of the taxpayer and the government, so that the government will not like a controller but a protection and service provider. To achieve this goal, we must focus on three aspects of transitions. Firstly, the thinking and concept must be updated. We must pay attention to nurturing concept of social rights of taxpayers including the taxpayer self. Secondly, we must remodel taxation theory and tax law theory. The principle of the taxation without law should play the key role in the new system of tax law theory. The concept of taxation and the relationship of tax law should be renewed, for establishment of the right to survive protection and enabling taxpayers-first principle in the tax law system. Thirdly, the reforms of economic system should continue which taxation system is as the main content. The tax system should achieve from "the law of taxation" which has treasury first essential character to "the law of taxpayer's right" which is centered taxpayer's rights.
The status transfer of taxpayers depends on the reconstruction of taxpayer rights system. The endowment of the rights will based on that taxpayers are tax obligees. In such a taxpayer rights system, taxpayers are divided into two types: nominal taxpayers and specific taxpayers. Nominal taxpayers, standing for the whole country's interests, will be endowed the rights to legislate tax related issues, to pay reasonable amount of tax according to tax-related laws. On the other hand, specific taxpayers, the independent individual taxpayers, will be endowed the rights for tax reduction, privacy protection, honest presumption, to state, to appeal, to claim, and other rights as a citizen.
A guarantee system for the protection of the endowed rights for both nominal taxpayer and specific taxpayer is need. Great attention should be paid to the abstract taxpayer right protection, specially the legislation protection and the administrative protection. Legislation protection depends on the establishment of a democratic legislation mechanism. The key for the protection of the nominal taxpayer rights lies in the restraint of government's taxation power, in the restraints such as limited legislation jurisdiction, severe legislative procedure, and standard tax law interpretation. Attentions should also be paid to the tax burden level control and the policy arrangements for tax preference. Self-protection organizations of taxpayer's rights - such taxpayers associations will be help for the protection of nominal taxpayer rights. The protection of specific taxpayer rights depends on a free access for them to use their rights, an independent administration reconsideration organization and institutional arrangement, taxation service ruling and improving, strengthening of obligation of tax administrative departments.
In conclusion, the status transfer of taxpayers will improve the transfer of tax institution and the reconstruction of taxpayer rights protection mechanism of China.
引文
[1]《诗经·小雅·北山》,转引自中央财政金融学院财政教研室编:《中国财政简史》,中国财政经济出版社,1980年版,第7页。
[1]按照李步云先生的解释,宪政是国家依据一部充分体现现代文明的宪法进行治理,以实现一系列民主原则与制度为主要内容,以厉行法治为基本保证,以充分实现最广泛的人权为目的的一种政治制度。宪政包括三个基本要素:民主、法治、人权。民主是政治基础,法治是宪政的重要条件,人权保障则是宪政的目的。参阅李步云:《走向法治》,湖南人民出版社1998年版,第2页。
[1]黎江虹博士认为,纳税人权利的功能主要体现在两个方面,一是纳税人权利是一种新型的对国家征税权力实施监督的模式,二是纳税人权利是评价税法正当性的重要标准之一。参阅黎江虹《纳税人权利论》,中南大学2006年博士论文,第71页.
[1]1994年税制改革以来,除少数年份外,税收收入的增长幅度都在16%以上,特别是2003年—2007年连续5年高速增长,每年增长比例分别为20.41%、25.66%、20.02%、21.94%和31.39%;而同期GDP增长仅分别为9.1%、9.5%、9.9%、10.7%、11.4%,以上数据见相关年份《中国税务统计年鉴》和国家统计局统计公报。
[2]详见《<福布斯>发布新排名 我专家称其不科学,中国人税负全球第三?》有关报道。载《环球时报》2007年5月17日第16版。
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