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人性包括人的本性、特性、本质三个层次内容。人的物质性需要的本性,决定了纳税人权利的保护首先应该是宪法和税法中对纳税人生存权的保障;受人的特性决定,纳税人的一切纳税行为,皆取决于纳税人的纳税意识,纳税人获得税收教育权在税法中的确立是对纳税人的权利更深层次的保护;基于人的本质,人必然有一种公共意志或共同意志,希望通过某种行为规范体系,来确认、保护和发展一定的社会关系和社会秩序,这决定了纳税人权利保护应该在税法通则中予以落实。从人性的维度出发,构建起对纳税人权利的全方位法律保护,不仅有利于实现法的价值追求,也契合了以人为本,构建和谐社会的国策。
Human nature includes human nature, characteristics, essence three levels of content. The nature of human material needs determines that the protection of the taxpayers ’rights should first of all be the protection of the taxpayers’ right to subsistence in the constitution and the tax law. All the taxpayers ’taxpayers’ decisions depend on the characteristics of the people, and all the taxpayers ’tax payments depend on the taxpayers’ Consciousness, the taxpayer’s right to receive tax education right in the tax law is a deeper protection of taxpayers’ rights; based on the nature of man, people must have a public will or common will, and hope that through a system of behavior norms to confirm, Protection and development of certain social relations and social order, which determines the protection of taxpayers rights should be implemented in the tax code. Starting from the perspective of human nature, the all-round legal protection of the taxpayers’ rights is not only conducive to the pursuit of the value of law, but also to the national policy of people-oriented and building a harmonious society.