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试析公务员与纳税人法律关系的误读——从当前公务员加工资的讨论说起
引用本文:黄悦波.试析公务员与纳税人法律关系的误读——从当前公务员加工资的讨论说起[J].北京人民警察学院学报,2014(2):26-33.
作者姓名:黄悦波
作者单位:北京警察学院,北京102202
基金项目:北京市法学会专项课题“北京警察行政执法的困境与对策研究”[BLS(2013)C039]的研究成果
摘    要:公务员与纳税人之间的法律关系,存在着一些误读现象,其中"我们纳税人养活了你们公务员"的影视台词在警察日常执法中引起了社会公众对执法合法性和执法威严的怀疑,导致阻扰执法、甚至暴力抗法,亟需在学理上进行梳理。通过对2014年"两会"期间网民热议"公务员加工资"现象的分析,展示出九类误读的表现。妥善解决这些误读需要运用法治思维和法治方法,加强公务员队伍建设,发挥人民代表大会制度的法治作用。

关 键 词:公务员  纳税人  法律关系  误读

An Analysis of the Mistaking Views on Legal Relations between Civil Servants and Taxpayers
Huang Yue-bo.An Analysis of the Mistaking Views on Legal Relations between Civil Servants and Taxpayers[J].Journal of Beijing People's Police College,2014(2):26-33.
Authors:Huang Yue-bo
Institution:Huang Yue-bo (Beijing Police College, Beijing 102202, China)
Abstract:In the daily life,there are some mistaking views on legal relations between civil servants and taxpayers.Someone declare that "we the taxpayers and do raise you the civil servants" which are just like some actor's lines in movies or on TV.These words produce some serious influences on police when enforcing the law.Some law-breakers query law-executors,then pullback the law,even combat law-men by fearful violence.Therefore,solving this problem needs the help from juridical logic.By analyzing the debate of whether or not civil servants' salaries should be increased during the NPC CPPCC in 2014,9 kinds of mistaking views were shown in this paper.It needs law thinking and ways to deal with those views well while strengthening the construction of civil servants and exerting the NPC function of ruling by law.
Keywords:civil servant  taxpayer  legal relations  mistaking views
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