纳税人权利的人权本质

纳税人权利随人权的发展而迅速发展起来的。纳税人的权利中包含最低限度的人权规定。纳税人权利在本质上是体现人权,纳税人权利是人权在税收领域的彰显。人权通过纳税人权利在征税领域体现。建立权利、公权力、私权利、人权以及纳税人权利的研究体系能突显纳税人权利的人权本质。

Taxpayer＇s human rights characteristic

The taxpayer＇s rights developed rapidly with the development of human rights.The minimum human rights exist in taxpayer＇s right.The taxpayers＇ rights demonstrate human rights.The research system could bring the essence of the human rights by establishment of rights,public power and private rights,human rights and the rights of taxpayers.