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1、河北大学 硕士学位论文 我国纳税人公益诉讼制度研究 姓名：扈燕 申请学位级别：硕士 专业：诉讼法学 指导教师：郭凯峰 2010-12 ? ? ? ? ? ? !?“#$%?)A ?BCD?E?B?FG;?HI,?%?)? ?C?f? ? ? ?“#Z?W? V?ifg?K? ?8?=1?“#j?I,1? ?C?! ?6 ? Abstract Chinas Constitution clearly stipulates that citizens have the obligation to pay taxes according to law, but not explicitly give
2、the related legal rights to taxpayers. Taxpayers, the public interest litigation refers to any taxpayer on the executive and other public bodies organized acts of illegal use of tax revenue to the courts, the offender shall be investigated by the court responsible for administrative public interest
3、litigation. Currently, there are many foreign legal theory about the public interest litigation to taxpayers and extensive research in practice and have obtained good results. However, by Chinas current condition, there are few legal theory of public interest litigation to taxpayers. In our country,
4、 we also have not established the relevant system. However, in the theory and practical point, the establishment of the taxpayer public interest litigation system has far-reaching significance. From a practical point of view, it helps to strengthen the rights of taxpayers, when taxpayers are aggriev
5、ed, the provision of judicial remedies and legal basis, which can help prevent the loss of state assets, effectively promote the administrative authorities and promote other public bodies to make a rational use of tax, according to law. Through the Public interest litigation ,giving taxpayers the ri
6、ght can effectively implement the constraints of public power by private rights, and implement the words in the Constitution that “all state power belongs to the people“, so that people can legally participate in the real state management and social management, we can reduce corruption offenses from
7、 the source. It can allow taxpayers to have the qualification to protect national interests and public interests. In theory, establishment of public interest litigation system of taxpayers will help us learn from foreign jurisprudence and some advanced results. If we combine these with Chinas nation
8、al conditions, we can break the limitations of traditional legal theory, and put new vitality into our innovation and ? ? ?“#Z?W? V?ifg?K? ?8?=1?“#j?I,1? ?C?! ?6 ? Abstract Chinas Constitution clearly stipulates that citizens have the obligation to pay taxes according to law, but not explicitly give
9、 the related legal rights to taxpayers. Taxpayers, the public interest litigation refers to any taxpayer on the executive and other public bodies organized acts of illegal use of tax revenue to the courts, the offender shall be investigated by the court responsible for administrative public interest
10、 litigation. Currently, there are many foreign legal theory about the public interest litigation to taxpayers and extensive research in practice and have obtained good results. However, by Chinas current condition, there are few legal theory of public interest litigation to taxpayers. In our country
11、, we also have not established the relevant system. However, in the theory and practical point, the establishment of the taxpayer public interest litigation system has far-reaching significance. From a practical point of view, it helps to strengthen the rights of taxpayers, when taxpayers are aggrie
12、ved, the provision of judicial remedies and legal basis, which can help prevent the loss of state assets, effectively promote the administrative authorities and promote other public bodies to make a rational use of tax, according to law. Through the Public interest litigation ,giving taxpayers the r
13、ight can effectively implement the constraints of public power by private rights, and implement the words in the Constitution that “all state power belongs to the people“, so that people can legally participate in the real state management and social management, we can reduce corruption offenses fro
14、m the source. It can allow taxpayers to have the qualification to protect national interests and public interests. In theory, establishment of public interest litigation system of taxpayers will help us learn from foreign jurisprudence and some advanced results. If we combine these with Chinas natio
15、nal conditions, we can break the limitations of traditional legal theory, and put new vitality into our innovation and ? ? development of the traditional legal theory. For this the study of public interest litigation of Taxpayers contribute greatly to the advancement of Chinas socialist legal system. This article is divided into three parts: The first part, “the concepts relate to the public interest litigation the taxpayer.“ It defined the concept of major public interest; the word source of public interest litigation content, extra-territori
