| 纳税人权利保障问题的法律探讨 |
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| 引用本文： | 张琪.纳税人权利保障问题的法律探讨[J].中央财政金融学院学报,2005(6):20-23. |
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| 作者姓名： | 张琪 |
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| 作者单位： | 中央财经大学 北京 |
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| 摘 要： | 纳税服务是实现税收征管活动的一项重要措施,而纳税人权利的保障在纳税服务中又起着核心作用.现实中纳税人权利的保障存在一定的障碍,应依法确立纳税人权利保障的体系,从根本上提高纳税服务.
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| 关 键 词： | 纳税服务 纳税人权利 法律保障 |
| 文章编号： | 1000-1549(2005)06-0020-04 |
| 修稿时间： | 2005年3月16日 |
The Law Study of the Taxpayer Right Guarantees |
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| ZHANG Qi.The Law Study of the Taxpayer Right Guarantees[J].Journal of Central University of Finance & Economics,2005(6):20-23. |
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| Authors: | ZHANG Qi |
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| Abstract: | The service of tax payment is an important measure to realize the activities of tax's collection and management, and the guarantee of taxpayer's right play a core role in course of the service of tax payment. But in reality there are some barriers about the guarantee of taxpayer's right. So we should establish a system to safeguard the taxpayer's right under the guidance of law, improve the service of tax payment. |
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| Keywords: | The service of tax payment Taxpayer' s right Law guarantee |
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