5.11在线视频

同学你好
hello everyone

我们开始学习第五章之纳税人权利
we begin to learn about the rights of taxpayers in Chapter five

纳税人权利是一个多层次
taxpayer's right is a multi-level and

多结构的范畴
multi-structure category

应有法定现实是纳税人权利
the legal reality is the three forms of taxpayer's rights

从观念到纸上再到行动中的三种形态
from concept to paper to action

第一
I

纳税人的应有权利
taxpayers' due rights

应有权利是权利的初始形态
due right is the initial form of right

它是特定社会的人们
it is that the people in a specific society

基于一定的社会物质
based on certain social material

生活条件和文化传统
living conditions and cultural traditions

而产生的权利需求和权利要求
generate the right demand and claim

是主体认为或着被承认
it is the right that the subject thinks or

应当享有的权利
is recognized to enjoy

纳税人应有权利的产生基础
the foundation of the taxpayer's due rights

是国家与纳税人的关系
is the relationship between the state and the taxpayers

国民主权学说
the theory of national sovereignty and

和公共物品理论
the theory of public goods explain the legitimacy of

对国家及其征税行为正当性予以诠释
the state and its tax collection behavior

即为集合共同力量以保障国民的生命权
that is to gather common forces to protect the rights of life

自由权和追求幸福等权利
freedom and pursuit of happiness of the people

以社会契约方式创设国家
by means of social contract, to create the state and

并授予其权力
grant it rights

国家是主权者的自治团体
the state is an autonomous group of sovereign

因此维持国家及其活动的
so the necessary funds

必要经费
for maintaining the state and its activities

应由国民以税收的形式分担
should be shared by the citizens in the form of tax

但征税必须以国民同意为前提
but the tax must be based on the consent of the citizens and

并以满足公共需求为目的
for the purpose of meeting the public needs

在这种现代的
in this modern relationship

国家与纳税人关系中
between the state and the taxpayers

国家不再是高高在上的支配力量
the state is no longer the dominant power and

纳税人也不需要以卑微心态
taxpayers don't have to be humble to

祈求恩赐和宽容
ask for favors and tolerance

任由国家
and are not allowed to be

压榨和控制
squeezed and controlled by the state

而是成为独立的权利主体
instead it becomes an independent subject of rights with

具有基于纳税人身份的应有权利
due rights based on the status of the taxpayers

纳税人的应有权利与所谓的自然权利既有类似之处
there are similarities and differences between

又存在原则的区别
taxpayers' due rights and so-called natural rights

自然权利是一种高度抽象物
the natural rights are a highly abstract thing

本源是自然
the origin is nature

永恒不变的存在于人的理性中
it exists in human's rationality eternally

而应有权利根源于人的物质生活之中
but the due rights originate in the human's material life

受一定历史时期的社会关系的
which are determined by the nature of the social relations

性质状况所决定
in a certain historical period

我国经济政治发展奠定
china's economic and political development lays

纳税人应有权利的客观基础
an objective foundation for taxpayers' due rights

第二
II

纳税人的法定权利
legal rights of taxpayers

法定权利是
legal rights are the rights that are clearly defined

通过实在法明确规定
announced by legislative program and legal principles

或通过立法纲领
by positive law or announced through

法律原则加以宣布
legislative program and legal principles

以规范与观念形态存在的权利
and exist in the form of norms and ideas

是立法者的主观权利愿望
which are the subjective right desires of legislators

主张和意志的客观化
and the objectification of their claims and wills

故又称为客观权利
so they are also called objective rights

一个应有权利一旦被法律确认而成为法定权利
once a due right is confirmed by law and becomes a legal right

就形成一种强有力的法律关系
it will form a strong legal relationship and

并划定合法化的自由自主的活动范围
delimit the scope of legalized free and independent activities

法定权利是权利
the legal rights are the

的制度化
institutionalization of the rights and

权利存在的主要形态
the main form of the existence of rights

法定权利可以基于
the legal rights can be inferred on the basis of

一定的经济社会
certain economic social

政治及文化发展水平
political and cultural development level

依据法律的精神
and on the basis of the spirit

法律逻辑和法律经验推定而出
logic and experience of the law

但是法定权利的主要形式为
however the main form of legal rights is

法律上的明文设定
the express establishment of the law

纳税人的权利可分为
the rights of taxpayers can be divided into

宏观上纳税人的整体权利
the overall rights of taxpayers on the macro level and

和微观上纳税人的个体权利
the individual rights of taxpayers on the micro level

前者为与
the former is

狭义上的纳税人权利相区别
different from the rights of taxpayers on the narrow sense

又被称为纳税人税权
also known as the taxpayer's tax rights

是指
it refers to the rights of taxpayers

通过税收所体现的
embodied in the tax revenue

国家与纳税人之间的
in the political and economic relations between

政治经济关系中纳税人拥有的权利
the state and taxpayers

处于基础性原则性地位
which are in the basic and principled position

一般体现在宪法
generally reflected in the Constitution

税收基本法上
and the basic law

包括依法享受
it includes the right to enjoy

各国公共服务的权利
the public services of various countries

直接或间接参与税收立法的权利
the right to participate directly or indirectly

依法纳税的权利
the right to pay taxes according to law

享受公平待遇的权利
the right to enjoy fair treatment

监督税收征收和使用的权利等
the right to supervise the collection and use of tax etc

后者为狭义上的纳税人权利
the latter is the taxpayer's rights in a narrow sense

是指在
which refers to the rights arising from

具体的纳税人与税收征收机关的税收征纳
from the tax collection and relief relationship between

救济关系中所产生的权利
the specific taxpayer and the tax collection authority

微观或狭义上的纳税人权利又可分为
in the micro or narrow sense the rights of taxpayers can be

实体性权利和程序性权利
divided into substantive rights and procedural rights

前者是静态意义上的权利
the former is a static right

指对税收实体利益
which refers to the qualification and power to

受法律保护的资格和权能
protect the interests of tax entities by law

反映权利的目的或者是结果要素
it reflects the purpose or result elements of the right and

表明
indicates that

主体对社会资源合法拥有的状态
the legal ownership of social resources by the subject

与税款缴纳直接相关
is directly related to tax payment

后者是动态意义上的权利
the latter is a dynamic right

指作为保护实体性权利的技术手段
which refers to the right as a technical means to protect

或维护自身主体地位的权利
substantive rights or maintain its own dominant position

依据税收征收管理法等法律
according to tax collection and management law

行政法规
and administrative regulations

我国纳税人享有知情权
chinese taxpayers have the right to know

保密权
the right to keep secret

税收监督权
tax supervision power

纳税申报方式选择权
the right to choose the way of tax declaration

申请延期申报权
the right to apply for extension of tax declaration

申请延期缴纳税款权
the right to apply for extension of tax payment

申请退还多缴税款权
the right to apply for refund of overpaid tax

依法享受税收优惠权
the right to enjoy preferential tax according to law

委托税务代理权
the right to entrust tax agents

陈述与申辩权
the right to state and defend

对未出示税务检查证
the right to refuse to inspect without presenting

和税务检查通知书的拒绝检查权
tax inspection certificate and notice of tax inspection

税收法律救济权
and the right to legal relief of tax

第三
III

纳税人的现实权利
the real rights of taxpayers

现实权利或实在权利
the real rights or the indeed rights are

是主体实际享有与行使的权利
the rights that the subject actually enjoys and exercises

它需要主体的主观努力而实现
it needs the subjective efforts of the subject to realize

所以又被成为主观权利
so it is also called the subjective right

现实权利是
the real rights are

法定权利实现的结果
the results of the realization of the legal rights

或形成的一种实有状态
or a real state formed

权利的着眼点是实践方面
the focus of the rights is the practical aspect

即现实权利不是
that is the real right is not the

法律规定的行为可能性
behavior possibility stipulated by the law

而是对其具体地实现
but the concrete realization

是权利主体的实际行为
is the actual behavior of the right subject

纳税人的现实权利是
the actual rights of taxpayers are

权利转化的最终结果
the final results of the transformation of rights

是纳税人追求的最高目标
and the highest goal pursued by taxpayers

纳税人的现实权利
the real rights of taxpayers can measure

作为一种重要尺度
as an important measure

可以衡量纳税人权利保护的水平质量和规模
the level quality and scale of the taxpayers' rights protection

从法定权利到现实权利是一个决定性的转变
it is a decisive change from the legal right to the real right

纳税人的法定权利只有转化为
only when the legal right of the taxpayer is transformed

现实权利才能成为或者是再现生活的事实
into the real right can it become or reappear the fact of life

对于纳税人才具有实际价值
that it has practical value for tax payers

才是真实与完整的
it is true and complete

纳税人权利的三种形态中
among the three forms of taxpayer's rights

应有权利是前提
the due rights are the prerequisite

法定权利是中介
the legal rights are the intermediary

现实权利是结果
and the real rights are the results

虽然不是所有的应有权利都转化为法定权利
although not all due rights are converted into legal rights

也不是所有的法定权利都是应有权利
not all legal rights are due rights

不是所有的法定权利都上升为现实权利
not all legal rights are rising to real rights

也不是所有的现实权利都是法定权利
not all real rights are legal rights

任何国家的税收制度都无法消除
the tax system of any country cannot eliminate

纳税人的应有权利
the due rights of taxpayers and

法定权利及现实权利之间的差别
the difference between legal rights and real rights

随着
with the deepening of

我国经济政治体制改革的逐步深入
china's economic and political system reform

纳税人应有权利的客观基础更加牢固
the objective basis of taxpayers' due rights is more solid

内容结构也渐趋清晰
and the content structure is becoming clear

我国纳税人法定权利体系
the legal rights system of taxpayers in China

已经初步建立
has been initially established

需要进一步
it is necessary to further

优化法定权利立法形式
optimize the legislative form of legal rights

及完善权利体系
and improve the system of rights

从可能到现实
from possibility to reality

我国纳税人现实权利
the real rights of Chinese taxpayers

不能一蹴而就
can't be achieved overnight

尚须运用各种方式
it is necessary to use various ways and

动员各类资源充分发挥
mobilize various resources to give full play to

纳税人的主观努力
the subjective efforts of taxpayers

和国家提供有效的保障
and the effective guarantee provided by the state

这个知识点就到这里
that’s all for today

再见
goodbye