税收核定中纳税人权利保护研究
Research on the Protection of Taxpayer’s Rights in Tax Assessment

随着社会主义法治国家建设进程的不断推进，新一轮财税体制改革逐渐拉开序幕，加强对纳税人权利的保护在学界和司法领域的呼声越来越高。无论是税收法律所确立的税收法定、实质课税和税收公平等原则，还是其规定的纳税人享有各种程序性权利，无不是对纳税人权利保护的体现。而税收核定作为税收征管制度中一种十分重要的征收方式，本质上是为了保障国家征税权的实现，不可避免地与纳税人的个人权利发生冲突。纳税人在税收法律关系中处于弱势地位，难以与代表国家公权力的税务机关抗衡。税收核定是行政机关自由裁量权在财税法中的体现，在程序规定与实际运用中存在缺陷，成为了侵害纳税人合法权利的隐患。鉴于此，本文通过探讨税收核定制度的运行逻辑，分析其在立法规定，执法过程，救济渠道，举证责任以及公众监督等层面存在的问题，尝试从多角度综合研讨如何构建完善合理的税收核定制度，进一步加强对纳税人权利的保护。
With the continuous advancement of the construction process of a socialist rule of law country, a new round of financial and tax system reform has gradually begun, and the call to strengthen the protection of taxpayer rights is increasing in the academic and judicial fields. Whether it is the principles of tax legality, substantive taxation, and tax fairness established by tax laws, or the procedural rights enjoyed by taxpayers as stipulated, they all reflect the protection of taxpayer rights. As a very important collection method in the tax collection and management system, tax assessment is essentially aimed at ensuring the realization of the state’s taxation rights, and inevitably conflicts with the individual rights of taxpayers. Taxpayers are in a disadvantaged position in tax legal relationships and find it difficult to compete with tax authorities representing national public power. Tax assessment is a manifestation of administrative agency’s discretionary power in the financial and tax law, which has deficiencies in procedural regulations and practical application, and has become a hidden danger of infringing on the legitimate rights of taxpayers. In view of this, this article explores the operational logic of the tax approval system, analyzes its problems in legislative provisions, law enforcement processes, relief channels, burden of proof, and public supervision, and attempts to comprehensively discuss how to build a sound and reasonable tax approval system from multiple perspectives, further strengthening the protection of taxpayer rights.