| 个税自行申报“冷开局”的法哲学思考 |
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| 引用本文： | 杨力,唐明渠.个税自行申报“冷开局”的法哲学思考[J].常熟理工学院学报,2007,21(7):31-36. |
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| 作者姓名： | 杨力 唐明渠 |
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| 作者单位： | 1. 上海交通大学,法学院,上海,200240
2. 南通市中级人民法院,江苏,南通,226000 |
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| 摘 要： | 当下中国个税自行申报遭到冷遇的根本原因为纳税人意识问题。作为公民意识基础，纳税人意识基于纳税人权利本位及程序公正两大基石。由于缺乏必要的法律语境和制度跟进，当下中国纳税人意识呈现为“超前性虚置”，亟待重新梳理进而实现纳税人意识的“法权中心主义”。
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| 关 键 词： | 纳税人意识 权利本位 程序公正 法权中心主义 |
| 文章编号： | 1008-2794（2007）07-0031-06 |
| 收稿时间： | 2007-04-26 |
Law Thinking of Taxpayer Consciousness |
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| YANG Li,TANG Ming-qu.Law Thinking of Taxpayer Consciousness[J].Journal of Changshu Institute of Technology,2007,21(7):31-36. |
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| Authors: | YANG Li TANG Ming-qu |
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| Institution: | YANG Li , TANG Ming-qu ( 1. Law School, Jiaotong University of Shanghai, Shanghai 200240 ; 2. Intermediate Poople＇s Court of Nantong City, Nantong 226000, China) |
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| Abstract: | As the foundation of citizenship consciousness,taxpayer consciousness is a bidirectional concept involving taxpayer and government,as well as a thought system about taxpayer releasing some property and then demanding government to provide the right realization of public product and the service from the power.It includes two aspects,establishing taxpayer's right system and strengthening the supervision to government's finance,which exhibits a kind of interaction relationship between the right and power from both taxpayer and government. |
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| Keywords: | taxpayer consciousness right-centered procedure justice rule of baseline law right-centered |
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