试论纳税人的权利及救济

税收法律关系的基础和核心是纳税人权利,对纳税人权利进行理论分析需要从宪政基础、经济基础以及程序保障方面对纳税人权利体系进行系统地梳理。纳税人权利作为一组权利集合,可以分解为代表性权利、集合性权利以及个体性权利,而这三类层次权利的内涵和外延各有不同,对应着不同的法律救济渠道。而完整的纳税人权利体系应当以个体性权利为基础、以集合性权利为核心、以代表性权利为最终保障,通过完善的救济体系得以实现。

On Taxpayers' Rights and Remedy

Taxpayers' rights are the base and core of the legal relationship in tax law. It is necessary to have a systematic analysis on the system of taxpayers' rights when conducting theoretic analyses on their rights from the angles of constitutional foundation,financial base and procedural guarantee. As a set of collective rights,taxpayers' rights are made up of three parts,namely,the representative rights,collective rights and individual rights. Those three ones have different connotation and denotation to be in accordance with different legal remedy channels. A complete system of taxpayers' rights should base on individual rights,have collective rights as its core and regard the representative rights as its definite guarantee so as to achieve a perfect remedy system.