目次一、引言二、纳税人权利体系的构建:宪法性权利和税法上权利三、司法、执法听证到立法听证的演进、扩展四、纳税人立法参与权实现的路径:立法听证制度的确立五、立法听证在税收立法中是否具有普适性一、引言在西方发达国家,个人所得税是重要的主体税种之一,发挥着聚集国家财政收入、公平收入分配的重要功能。在许多发达国家,随着国民收入水平的逐渐提高,商品税也逐渐地不再居于主体地位,而是 I. INTRODUCTION 2. Construction of taxpayer’s rights system: Constitutional rights and tax law’s rights III. Evolution and extension of judicial and law enforcement hearings to legislative hearings IV. Paths for taxpayers’ participation in legislation: The establishment of legislative hearing system 5 Whether Legislation Hearings Are Pervasive in Tax Legislation I. INTRODUCTION In western developed countries, personal income tax is one of the main tax categories and plays an important role in gathering state revenue and fair income distribution. In many developed countries, with the gradual increase of the national income level, the commodity tax gradually ceases to occupy the dominant position gradually. Instead,