纳税人权利保护之一般分析(17)法学理论论文(1)

[23] Bentley , The Commissioner's Powers: Democracy Fraying at the Edges? 1994

(4) Revenue LJ 85 at 101. [24] 参见《德国基本法》第59条第2款和《德国税法通则》第2条。 [25] OECD Survey, Part Ⅳ,Table 1 and 20. [26] See Read RJL, "The Income Tax Advance Rulings Services", The Report of Proceedings of the Forty-Fourth Tax Conference, 1992 Conference Report (Canadian Tax Foundation 19

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3) 6. [27] 参见李小兵：《法院在违宪审查中的角色分析》，载中国法学会宪法学研究会编：《宪法研究》（第1卷），法律出版社2009年版，第403页。 [28] 参见范坚：《论税收征管中的"为纳税人服务"》，载《税务研究》1998年第4期。

[29] 2 Bvl 37/91 published in Offical Tax Gazette (BStBl) II 1995 at 655 ff. [30] 例如在英国，人头税的征收因公众的抗议而废止；在澳大利亚，选民对公平的观念也使得1985年开征的利得税只适用于该税开征之后购买的资产，且免除了对家庭住宅的利得征税。See Williams D, Taxation: Theory and Practice in the United Kingdom (1992 Hodder & Stoughton) ch 1; Bentley，Taxpayers' rights :An International Perspective (The Revenue Law Journal 19

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8) at 10 [31]各国纳税人协会的有关介绍，可参见刘庆奎编译：《世界纳税人协会简介》，载国家税务总局税收科学研究所编译《税收科研简报》，第33期，2009年8月16日。 [32] Bentley, at 4. [33] See R C Williams, "Taxpayers' Rights in South Africa", in Bentley, at 289. [34] TBR3§351-354. [35] 参见中国财政经济出版社主编《经济活页文选》1999年第7期中的背景资料。

[36] OECD Survey, at 12. [37] See David Williams, "United Kingdom Tax Collection: Rights Of And Against Taxpayers", in Duncan Bentley，Taxpayers' rights :An International Perspective (The Revenue Law Journal 19

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8), at 333. [38] 中国财政经济出版社主编：《经济活页文选》，1999年第7期，背景资料。 [39] See OECD Survey, Part Ⅳ,Table 17. [40] 参见中国财政经济出版社主编：《经济活页文选》，1999年第7期，背景资料。

[41] Decision of the Constitutional Court of 22 June 1995, 2 Bvl 37/91 Published in Official Tax Gazette II 95 at 655 ff. [42] 尽管这样安排可能会使纳税人权利不太突出和醒目，但却有利于阐明具体程序中所涉纳税人权利的综合保护。 [43] See OECD Survey, Part Ⅳ,Table 6"Third Party Obligations". [44] See OECD Survey, PartyⅡ,at 13-14. [45] Bracewell-Milnes,"Summary of Proceedings", in International Fiscal Association, Taxation and Human Rights(1988 Kluwer) 80. [46] See OECD Survey, Part Ⅳ,Table 20"Special Safeguards Applying to Computerised Data". [47] See OECD Survey, Part Ⅳ,Table 9(B)"Control and Search Powers: Limitations and Penalties". [48] TBR3§301. [49] See OECD Survey, Part Ⅳ,Table 7"Obligations on Revenue Authorities". [50] See OECD Survey, Part Ⅳ,Table 18"Time limitation on Tax Reassessments". [51] Bentley, at 47-48. [52] See OECD Survey, Part Ⅳ,Table 8"Criteria for carrying-out an Audit". [53] Bentley, at 50. [54] Bently, at 50. [55] Ibid, at 50-51. [56] See TBR3§104(a). [57] Ibid , at 51-52. [58] OECD Survey, Part Ⅳ,Table10，"Powers to secure payment of taxes". [59] 所谓不经济的征收是指扣押和出售财产的相关费用超出了财产出售所获得的收入。

此规定在于保护穷人的基本人权，使毫无经济价值但却是他们全部家当的财产免于强制征收。See TBR1§6236(d). [60] OECD Survey, Part Ⅳ,Table10，"Powers to secure payment of taxes". [61] 例如，美国在第三部纳税人权利法案中规定了协商报价程序，适用于税款滞纳者与征税机关协商以分期付税方式安排偿付其应付税款。

第346节b项还要求财政部长使用非专业语言拟定一份书面声明，规定协商和执行协议中纳税人的权利与国内收入局的义务。See TBR3§346(b). [62] OECD Survey，Table29，"Decisions Subject to Appeal and Time Limits". [63] See OECD Survey，Table28 "General Appeals Procedures". [64] TBR1§6239. [65] OECD Survey, at 22. [66] OECD Survey，Table19，"Ombudsman and the Tax Administration". [67] TBR1§6230. [68] TBR2§101(a).