| 对保护纳税人权利若干问题的思考 |
| |
| 引用本文： | 李玉红,吴震.对保护纳税人权利若干问题的思考[J].兰州商学院学报,2007,23(1):105-107. |
| |
| 作者姓名： | 李玉红 吴震 |
| |
| 作者单位： | 1. 中央财经大学,财政学院,北京,100081
2. 秦皇岛市地方税务局,河北,秦皇岛,066000 |
| |
| 摘 要： | 随着经济发展和社会进步,税收已经成为我们生活中的重要组成部分,保护纳税人权利已成为税收法律关系的重要内容.但是长期以来,我国对纳税人权利的保护重视不够,与纳税人义务相比权利方面的规定不足,因此加强其保护尤显重要,这就需要通过建立健全税法体制体系、提升纳税服务质量、完善税收行政救济制度、建立纳税人民间自治组织、推行税务代理制度等措施予以保障.
|
| 关 键 词： | 纳税人 纳税人权利 保护 |
| 文章编号： | 1004-5465（2007）01-105-03 |
| 收稿时间： | 2006-12-06 |
| 修稿时间： | 2006年12月6日 |
On Some Questions of the Protection Taxpayers' Rights |
| |
| LI Yu-hong,WU Zhen.On Some Questions of the Protection Taxpayers'''' Rights[J].Journal of Lanzhou Commercial College,2007,23(1):105-107. |
| |
| Authors: | LI Yu-hong WU Zhen |
| |
| Institution: | 1. School of Public Finance, Central University of Finance and Economics, Beijing 100081 ;2. Qinhuangdao Local Taxation Bureau, Qinhuangdao 066000, China |
| |
| Abstract: | With development of economy and progress of society,taxation is the important element in our life,protection taxpayers' rights is important content of tax legal relation.But in a long time,there wasn't paid regard on protection taxpayers' rights,and the items are not enough contrasted with the taxpayers' obligations.Thus strengthening protection taxpayers' rights is urgency.This can be ensured by some measures,such as constituting tax laws system,advancing taxpayer service,perfecting tax administrational relief,founding nongovernmental organization of taxpayers and performing tax agency. |
| |
| Keywords: | taxpaer taxpayers' rights protection |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
