摘要
以'方便并有利于纳税人'为内涵的纳税便利思想,从理论上确证了纳税人权利的将来保障面向,进而主张国家有为实现税收债务提供相应便利之义务。但当纳税便利回应构建法律规范的需要时,或面临权利泛化、概念模糊、叙事混乱和实效有限的理论考问时,援引公法的'国家义务'理论,纳税便利的实现须臾不能离开国家准备条件、予以配合甚或提供帮助。在优化营商环境和减轻税收负担法治实践背景下,分析纳税便利容让协助国家义务的构造原则,能够证成并促进国家税权的正位平衡运行,充分彰显纳税人权利保障范式的理论与实践价值。
The idea of tax convenience with the connotation of'convenience and benefit to taxpayers'confirms theoretically the future protection orientation of taxpayers’rights,and then advocates that the state has the obligation to provide corresponding convenience for the realization of tax debts.However,when tax convenience responds to the need of constructing legal norms,or when confronted with the theoretical questions of generalization of rights,vague concepts,confusion of narrative and limited effectiveness,the realization of tax convenience must be based on the theory of'state obligation'of public law.Under the background of optimizing business environment and lightening tax burden under the rule of law,the analysis of the principle of tax facilitation and concession to assist the state’s obligations can prove and promote the positive and balanced operation of the state’s tax power,fully demonstrating the theoretical and practical value of the paradigm of taxpayer rights protection.
出处
《行政与法》
2019年第10期113-123,共11页
Administration and Law
基金
国家社科基金项目“我国纳税人权利保护的理论重构与制度创新研究”的阶段性成果,项目编号:15BFX078
2019年重庆市博士生科研创新项目“民营企业技术创新税收激励问题研究”的阶段性成果,项目编号:CYB19125
央地共建西南政法大学中国财税法治研究院项目
关键词
纳税便利
税权衡平
国家义务
营商环境
减税降负
tax convenience
tax balance
state obligations
business environment
tax reduction and burden reduction
