本文選題：憲政 + 納稅人權(quán)利�。� 參考：《華南理工大學(xué)》2014年碩士論文

【摘要】：控告、檢舉和舉報(bào)權(quán)是指納稅人對(duì)稅務(wù)機(jī)關(guān)及其工作人員濫用職權(quán)、不依法辦事等違法違紀(jì)行為，對(duì)稅務(wù)人員利用職權(quán)貪污、受賄、索賄等違法乃至犯罪行為有控告、檢舉、舉報(bào)的權(quán)利。控告、檢舉和舉報(bào)權(quán)作為保護(hù)納稅人利益的有效屏障，在納稅人權(quán)利體系中占有重要的地位。它直接體現(xiàn)了納稅人個(gè)人權(quán)利對(duì)政府權(quán)力的制衡，其權(quán)利理念的樹立和實(shí)現(xiàn)程度對(duì)我國(guó)憲政目標(biāo)的達(dá)成起著至關(guān)重要的作用�，F(xiàn)階段我國(guó)納稅人控告、檢舉和舉報(bào)權(quán)的建設(shè)不論從理念認(rèn)知還是從實(shí)現(xiàn)機(jī)制都處于“百?gòu)U待興”的階段，因此亟需通過系統(tǒng)的理論梳理和制度設(shè)計(jì)為其實(shí)現(xiàn)奠定理論和實(shí)踐基礎(chǔ)。本文循此思路，對(duì)納稅人的控告、檢舉和舉報(bào)權(quán)進(jìn)行了全面研究。全文共分為五章： 第一章緒論。研究納稅人控告、檢舉和舉報(bào)權(quán)對(duì)于完善我國(guó)納稅人權(quán)利體系具有重要意義，本章對(duì)我國(guó)在納稅人權(quán)利和控告、檢舉和舉報(bào)權(quán)方面的主要文獻(xiàn)進(jìn)行了總結(jié)。 第二章納稅人控告、檢舉和舉報(bào)權(quán)：憲政的必然訴求。以“憲政——納稅人權(quán)利——控告、檢舉和舉報(bào)權(quán)”為線索，對(duì)納稅人控告、檢舉和舉報(bào)權(quán)三者的法律概念進(jìn)行了區(qū)分，并對(duì)三者的實(shí)質(zhì)及其現(xiàn)實(shí)功能進(jìn)行分析。 第三章我國(guó)納稅人控告、檢舉和舉報(bào)權(quán)現(xiàn)狀分析。通過分析我國(guó)納稅人控告、檢舉和舉報(bào)權(quán)的現(xiàn)狀，指出我國(guó)納稅人控告、檢舉和舉報(bào)權(quán)在發(fā)展過程中存在的不足之處，并從立法保障、行政保障、司法保障和社會(huì)保障四個(gè)方面分析存在問題的原因。 第四章國(guó)外納稅人控告、檢舉和舉報(bào)權(quán)的制度設(shè)計(jì)考察。探析國(guó)外對(duì)納稅人權(quán)利保障的法律制度設(shè)計(jì)，總結(jié)出國(guó)外在立法、執(zhí)法、司法以及社會(huì)保障中，是如何完善納稅人的控告、檢舉和舉報(bào)權(quán)的，并據(jù)此對(duì)我國(guó)的法律制度構(gòu)建有所啟示。 第五章我國(guó)納稅人控告、檢舉和舉報(bào)權(quán)法律制度的完善。回歸我國(guó)國(guó)情，借鑒國(guó)外較為完善的納稅人權(quán)利保障制度，，對(duì)我國(guó)納稅人的控告、檢舉和舉報(bào)權(quán)提出完善稅收立法設(shè)計(jì)、加強(qiáng)執(zhí)法措施保護(hù)、構(gòu)建司法救濟(jì)途徑和奠定社會(huì)保障基礎(chǔ)四個(gè)方面的完善思路和建議。
[Abstract]:The right to sue, report and report means that the taxpayer accuses and accuses the tax authorities and their staff of illegal and even criminal acts such as abusing their power and failing to handle affairs in accordance with the law, embezzling, accepting bribes, soliciting bribes, and so on, Right to report As an effective barrier to protect the interests of taxpayers, the right to sue, report and report plays an important role in the system of taxpayer rights. It directly reflects the checks and balances of taxpayers' individual rights on government power, and the establishment and realization of the concept of the right plays a vital role in the achievement of the constitutional goal of our country. At the present stage, the construction of the taxpayer's right to report, report and report in our country is in the stage of "nothing to be prosperous", whether from the concept of cognition or from the realization of the mechanism. Therefore, it is urgent to lay a theoretical and practical foundation for its realization through systematic theoretical combing and system design. Based on this idea, this paper makes a comprehensive study on taxpayer's right to sue, report and report. The full text is divided into five chapters: The first chapter is introduction. It is of great significance to study taxpayer's right to sue, report and report to perfect the system of taxpayer's right in our country. This chapter summarizes the main literature on taxpayer's right and right of complaint, prosecution and report in our country. Chapter two: taxpayer's right to sue, report and report: the inevitable demand of constitutionalism. Based on the clue of "constitutionalism-taxpayer's right to sue, report and report", this paper distinguishes the legal concepts of taxpayer's accusation, prosecution and reporting right, and analyzes their essence and practical function. Chapter three analyzes the status quo of taxpayer's right to sue, report and report in China. By analyzing the present situation of taxpayer's right to sue, report and report in our country, this paper points out the shortcomings of the right of taxpayer's accusation, prosecution and report in the course of development, and from the aspects of legislative guarantee and administrative guarantee, Four aspects of judicial security and social security analysis of the reasons for the problems. The fourth chapter investigates the system design of the right to sue, report and report abroad. This paper probes into the design of the legal system for the protection of taxpayers' rights abroad, and sums up how the right of taxpayers to sue, report and report is perfected in legislation, law enforcement, judicature and social security in foreign countries. And accordingly to our country's legal system construction has the enlightenment. The fifth chapter is the perfection of the legal system of taxpayer's right to sue, report and report. Return to our country's national conditions, draw lessons from foreign comparatively perfect taxpayer rights safeguard system, put forward perfect tax legislation design to our country taxpayer's right to sue, report and report, strengthen law enforcement measure protection, Construction of judicial remedies and the establishment of four aspects of social security ideas and suggestions.
【學(xué)位授予單位】：華南理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：D921;D922.22

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