纳税人权利保护问题探讨
The discussion about protecting taxpayer''s right
董雅芸
【摘要】本文从纳税人权利的含义出发，分析税收法律关系性质究竟是权力关系还是债务关系，并在确立税收法律关系性质为债务关系的基础上，从纳税人权利的宏观和微观两个方面把握纳税人权利的含义；进而阐述美国和我国对纳税人权利保护的现状，重点分析我国新旧《税收征管法》中对纳税人权利保护的规定，目的是从两国的差异对比提出对我国纳税人权利的保护可以完善的措施，是在现代法治国家中真正实现对纳税人权利的保护。
This text proceeds from meaning of taxpayer''s right, it is analyses that the legal relation nature of the tax revenue is power relation or debt relation on earth, and in establish tax revenue legal relation nature at the foundation , debt of relation, hold the meaning of taxpayer''s right from two respects of macroscopic and microcosmic of taxpayer''s right; Explain U.S.A. and between our country and taxpayer current situation that right protect, analyze our country in the new and old " Management Act for Tax Collection " to taxpayer regulation that right protected especially, the purpose is to compare from the difference between two countries with and put forward the measure that the protection of the right can be complete to the taxpayer of our country, really realize the protection of taxpayer''s right in the modern country governed by law.
【全文】
一、纳税人权利的含义
（一）税收法律关系的性质
税收法律关系的法律性质是研究纳税人权利保护问题不可回避的问题。税收法律关系不同于私法上的契约关系，而是作为公法的税法所支配的关系。因此，关于税收法律关系的性质，究竟是权力关系还是债务关系一直存在着争论。
1、 税收权力关系说
权力关系说强调国家在税收法律关系中的地位对于纳税人的优越性以及行政行为在税收法律关系中的重要作用。税收权力关系说不重视对纳税人权利保护，也不重视对纳税者的权利救济程序的研究。权利关系说的基本倾向是认为税收法律关系就是单方面的命令服从关系。
2、税收债务关系说
