現代財政視角下納稅人權利之保護——超越「稅」與「稅法」的視界

Research on the Protection of Taxpayers' Rights from the Perspective of Modern Finance: Beyond the Scope of Tax and Tax Law

納稅人權利的保護從根本上取決於國家汲取和分配財政資源的能力。在現代財政視角下，納稅人權利面臨整體性保護缺失與不平等保護的雙重問題。前者主要表現為行政事業性收費與政府性基金的法律規制不足導致納稅人的非稅負擔過重；後者主要表現為納稅人在公共服務上無法獲得國家財政的「一視同仁」。就納稅人權利的保護方式而言，隨著稅收法定的貫徹落實，立法層面的保護進步明顯，但司法保護卻一直裹足不前。為提升納稅人權利受保護的程度，其一，應嚴格規範政府財政資金的籌集渠道，特別是限制政府非稅財政工具的濫用；其二，應以保障和改善民生、公平實施財稅優惠為導向促進保護平等化；其三，應完善納稅人訴訟制度以強化司法保護。

The protection of taxpayers’ rights fundamentally depends on the state’s ability to extract and allocate the overall financial resources. From the perspective of modern finance, taxpayers’ rights are faced with the dual problems of the insufficient and unequal protection. The former is mainly manifested in the inadequate legal regulation of administrative fees and government funds, which leads to the overburden of taxpayers’ non-tax burden; the latter is mainly manifested in the fact that taxpayers are unable to obtain “equal treatment” of state finance in public services. With the implementation of the principle of statutory taxation, the protection of taxpayers’ rights at the legislative level has made remarkable progress, but the judicial protection has refused to go further. In order to enhance the protection of taxpayers’ rights, firstly, the non-tax financing instruments of governments should be restricted; secondly, the protection of taxpayers’ rights should be equalized by guaranteeing and improving people’s livelihood and implementing fiscal preferences fairly; thirdly, the taxpayer litigation system should be improved to strengthen judicial protection.