论文部分内容阅读
在我国税收征收管理法律当中关于纳税人权利保护早已有之,1986年《税收征收管理条例》其主要以保护国家的征税权、财政收入的原则。1992年的《税收征收管理法》及其实施细则。2001年4月28日通过了《税收征收管理法》的修订案,提高了对纳税人权益的保护力度,涵盖面更广,更具人性化。从三个阶段不难看出,传统税收观念不能体现纳税人权利与义务的平等。本文旨在从几个角度探讨《税收征收管理法》纳税人权利保护规定修改建议可行性,提升纳税人权利保护意识。
In our tax collection and management laws, the protection of taxpayers’ rights has long existed. In 1986, the “Regulations on the Administration of Tax Collection” mainly focused on the principle of protecting the taxing power and fiscal revenue of the country. 1992 “Tax Collection and Administration Law” and its implementing rules. April 28, 2001 adopted the “Tax Collection and Administration Law,” the amendment to improve the protection of taxpayers rights and interests, covering a broader, more humane. Not difficult to see from the three stages, the traditional tax concepts can not reflect the equality of taxpayers rights and obligations. This article aims to explore from several angles “Tax Administration Law,” the taxpayers rights protection provisions of the proposed amendment to enhance the protection of taxpayers rights awareness.