| 中外纳税人权利问题比较研究 |
| |
| 引用本文： | 敖汀.中外纳税人权利问题比较研究[J].辽宁税务高等专科学校学报,2004,16(1):14-16. |
| |
| 作者姓名： | 敖汀 |
| |
| 作者单位： | 辽宁税务高等专科学校,税务系,辽宁,大连,116023 |
| |
| 摘 要： | 世界各国尤其是发达国家一贯重视纳税人权利问题,在税法中把征纳双方平等的权利与义务作为重要的内容予以规定。与国外相比,我国纳税人权利不论从法律规定还是贯彻落实上都存在一些不足,纳税人地位没有得到应有的提高。通过分析中外纳税人权利地位现状,提出尊重纳税人权利,提高纳税人地位的可能措施。
|
| 关 键 词： | 纳税人 权利地位 权利意识 公平税负 公正执法 |
| 文章编号： | 1008-2859(2004)01-0014-03 |
| 修稿时间： | 2003年8月19日 |
A comparison study of Chinese and foreign taxpayers' rights |
| |
| AO Ting.A comparison study of Chinese and foreign taxpayers'''' rights[J].Liaoning Taxation College Journal,2004,16(1):14-16. |
| |
| Authors: | AO Ting |
| |
| Abstract: | Every country especially the developed countries over the world has emphasized the taxpayers' rights, and regulated the equal rights and obligations between tax collectors and payers in tax laws. Compared with foreign countries, the rights and positions of China's taxpayers have not been emphasized or improved. The present paper analyses the current situations on the rights and positions of Chinese and foreign taxpayers, produces the practical measures to respect taxpayers' rights and improve their positions. |
| |
| Keywords: | taxpayers right and position right concept fair tax levy fair law enforcement |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
