论金税工程运行中增值税纳税人权利的保护

Abstract

税收曾经被经典作家视为“与财产、家庭、秩序和宗教相并列的第五位天神”，经济发展和社会进步己经须臾离不开税收，在其分配过程中由此而形成了国家与纳税人之间的权利义务关系。基于传统法学领域的权利本位理念，纳税人权利同样也是一个关涉民主、法治和人权的宪政课题。一直以来我国主要强调纳税权利义务的不对等性，明确规定了纳税人的义务，而对纳税人权利的内容不论是在法律条文规定方面，还是税收征纳活动的实践中都重视不够，因此纳税人权利的保护已成为当前税收法律关系的重要内容。本文以增值税征管中的金税工程为视角，对金税工程运行中所采取的增值税政策对增值税纳税人产生的影响进行分析，并就增值税政策在制定过程中应如何加强对增值税纳税人权利的保护，提出相应的对策。 全文除前言和结语外，共分为三章，具体如下： 第一章主要介绍纳税人权利的概念、特征和内容，分析纳税人权利保护的依据，并列举增值税纳税人权利的具体内容。 第二章主要介绍增值税和金税工程的概念、特点以及二者的关系，对我国金税工程的重要作用以及在运行中对纳税人权利的影响进行充分阐述。 第三章主要对增值税纳税人权利保护进行法理分析，并对增值税政策制定过程中，如何加强对金税工程运行中的纳税人权利的保护，提出相应的对策。

Taxation was once viewed by classical writers as “the fifth deity in juxtaposition with property, family, order and religion”. Taxes are indispensable to economic development and social progress; in the process of tax distribution, a right and obligation relationship emerges between the state and taxpayers. On the basis of the concept on the standard of right in the traditional science of law, taxpayers’ rights are also a constitutional topic concerning democracy, rule of law and human rights. For a long time, China has mostly emphasized the inequality between taxpayers’ rights and obligations; taxpayers’ obligations are clearly defined, but in legal provisions and the practice of tax collection, the contents of taxpayers’ rights are not sufficiently stressed. Thus, the protection of taxpayers’ rights has become an important part of the current legal relations of taxation. From the perspective of the Golden Tax Project in the collection of value-added taxes, this paper analyzes the impact of the VAT policies adopted in the operation of the Golden Tax Project on VAT taxpayers, and proposes measures for improving the protection of VAT taxpayers’ rights in the process of formulating VAT policies. Besides the introduction and epilogue, this paper consists of three chapters as follows: Chapter 1 mainly introduces the concept, characteristic and content of taxpayers’ rights, analyzes the base of the protection of taxpayers’ rights in China, and cites the specific content of the VAT taxpayers’ rights. Chapter 2 mainly describes concepts and characteristics of VAT and the Golden Tax Project and the relationship between the two concepts; it elaborates on the important role of China’s Golden Tax Project and the impact of its operation on taxpayers’ rights. Chapter 3 mainly provides a jurisprudential analysis of VAT taxpayers’ rights and presents suggestions on how to improve the protection of taxpayers’ rights in the operation of the Golden Tax Project during the process for enacting VAT policies.

学位：法律硕士

院系专业：法学院法律系_法律硕士(JM)

学号：X200308002