纳税人诉讼制度之批判

当前我国法学研究者们将研究的重心放在纳税人诉讼制度的具体构建上,而极少有人探讨纳税人诉讼是否适合我国现阶段国情。纳税人诉讼性质和对象的不明确性导致纳税人诉讼与税务行政诉讼区分不清。纳税人法律地位的低下、知情权的缺乏以及维权意识的薄弱导致私权制衡的乏力。当前,我国应立足于现有国情,不断完善现有的预算和审计制度,以期更好地保护纳税人的权益。

On Criticism of Action of Taxbearers

As to the action of taxbearers, most scholars pay more attention to its system establishment, and few people discuss whether it is suitable for the national conditions at the present stage in China. The nature and object of the action of taxbearers is not very clear, which has led to ambiguity between the action of taxbearers and the tax administrative lawsuit. The taxbearers＇ low status, lack of fight to know and weak consciousness of right safeguarding leads to the lack of private rights restriction. Therefore, based on the current national condition, our country should improve the existing budget and audit system so as to better protect the rights and interests of taxbearers.