导　　师： 张富强

学科专业： 030107

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 纳税人权利已成国内财税法学界的研究的重要命题，相关文献与成果非常多，围绕着这一重要的时代命题，学术与实务部门基本形成了一致的意见，即纳税人权利的研究与保护是财税法理论与实务必须面对并加以解决的问题，只有纳税人权利得到保障、落实，才能真正促成财税法治的实现。在这种理论思潮影响下，对于纳税人权利中具体化的权利类型也得到了较多的关注，纳税人诚实推定权、知情权、隐私权、税收立法参与权等都已是纳税人权利具体化保护的重要内容。本文以纳税人请求国家赔偿权为题，分析纳税人这一具体权利的理论基础、存在问题、域外借鉴和完善建议。论文首先对纳税人请求国家赔偿权的理论基础进行研究，主要从人民主权理论、权利本位理论、纳税人权利理论三个不同的理论角度论证纳税人请求国家赔偿权的重要意义。在论证纳税人请求国家赔偿的理论基础之上，对其从概念上定义，并解析纳税人请求国家赔偿权的基本内涵。同时，对纳税人请求国家赔偿权从请求权的角度进行研究，权利属性定义为请求权、法定请求权、旨在获得财产补偿的法定请求权。其次，探求我国纳税人请求国家赔偿权在法律渊源和和制度上取得的进展，主要从立法进程和法律规范体系两个层面展开。并在此基础上探讨其存在的主要缺陷，在立法层面、行政救济制度设计层面、司法救济制度层面进行分析。对纳税人权利保护较发达国家进行研究，探求其在纳税人请求国家赔偿权方面取得的有益的经验，分析其采取的措施，对于完善我国纳税人请求国家赔偿权是非常重要的。最后，从法律规范、行政救济、司法保护等方面探讨加强纳税人请求国家赔偿权的主要措施、完善建议。 Taxpayer rights research is one of the important themes of domestic finance and tax lawrelated literature and achievement very much, around the era of this important proposition,academic and practical departments basically formed a consensus, namely the research andprotect taxpayers' rights is the fiscal and taxation law theory and practice must face and solvethe problem, only the taxpayer rights are guaranteed, implement, can we truly contribute tothe realization of the tax law. Under this theory thought, for the rights of taxpayers' rightsembodied types also received more attention, the taxpayer honesty presumption of rights,such as, the right of privacy, participation has is the important content of embody taxpayerrights protection. Based on the taxpayer requests national purchasing issues, analysis of thespecific rights and the theoretical basis of taxpayers, there is a problem, outside reference andperfect Suggestions. Paper first study of the theoretical basis of taxpayers purchasing requestcountries, mainly from the political state and civil society divide, elaborated the national fiscalpower and the taxpayer property rights distinction, taxpayer interests formed at the same time,with the economic interests of the state form different groups, and the theory of modern taxlaw concerned taxpayer rights more rich taxpayers with the dialectical relationship betweencountries, in the event of a violation of such infringement and job situation, taxpayerspurchasing request countries become necessary theory. Second, exploring the taxpayerrequests national purchasing progress on law and system, and discusses the main defect of thelegal norms, system design, power means such as dimension is analyzed. Study of taxpayers'rights protection in the developed world, explore its purchasing in taxpayer requests countriesof beneficial experience and analysis of the measures taken, for consummates our country thetaxpayer requests national purchasing is very important. Finally, from the legal norms, thesystem construction, the judicial protection discusses the main measures of strengthentaxpayer requests national purchasing, perfecting suggestion.

关 键 词： 纳税人权利 请求国家赔偿权 财产权 请求权 司法保护

分 类 号： [D922.22 D922.1]

领　　域： [政治法律] [政治法律] [政治法律] [政治法律]