论文部分内容阅读
依法税收的灵魂是保障纳税人权利。但我国在税收立法和执法方面对纳税人权利的保障还存在不足。本文通过对西文发达国家纳税人权利的简单归纳和我国纳税人权利的法律保障现状,进而提出了完善我国纳税人权利的几点建议。
The soul of tax revenue is to protect the taxpayer’s rights. However, the protection of the taxpayers’ rights in tax legislation and law enforcement in our country still lacks. Based on the simple summary of the taxpayers’ rights in the western developed countries and the status quo of legal protection of the taxpayers’ rights in our country, this article puts forward several suggestions to improve the taxpayers’ rights in China.