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近年,保护纳税人权利日益成为各国政府共同关注的问题。通过完善法律制度保护纳税人权利,已成为一股不可逆转的国际趋势。我国现行的《中华人民共和国税收征收管理法》(以下简称《税收征管法》)也顺应了这一潮流,比修订前扩大或新增了关于保护纳税人合法权益的内容和条款,在税收立法上是一个明显的进步。但是,有些条款在实践中尚未能很好地采取措施落到实处,许多国家已有的纳税人权利保护规定在我国目前仍然欠缺,这些都值得研究探讨。
In recent years, the protection of taxpayer rights has increasingly become a common concern of all governments. Protecting taxpayers’ rights by improving the legal system has become an irreversible international trend. The current Law of the People’s Republic of China on the Administration of Tax Collection and Collection (hereinafter referred to as the “Law on the Administration of Tax Collection”) also complies with this trend and has expanded or added the content and provisions on the protection of the legitimate rights and interests of taxpayers before the revision, It is a clear improvement. However, some articles have not been properly implemented in practice and the existing taxpayers’ rights protection provisions in many countries are still lacking in our country. All these are worth studying and discussing.