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浅论纳税人权利
引用本文:何玉萍,王震.浅论纳税人权利[J].特区经济,2007,221(6):250-251.
作者姓名:何玉萍  王震
作者单位:石家庄经济学院,河北,石家庄,050021
摘    要:本文通过介绍纳税人权利的基本表现和分析我国纳税人权利保护不周的历史原因和现实的原因,进而引出怎样更好地保护我国纳税人权利的对策。

关 键 词:纳税人权利  纳税人权利保护  权力制约  权力监督

On tax payer's right
He Yu Ping,Wang Zhen.On tax payer''''s right[J].Special Zone Economy,2007,221(6):250-251.
Authors:He Yu Ping  Wang Zhen
Abstract:A rough discussion of the rights of tax payers' Objective:The aim of this article is to derive a more sophiscated and reliable policy to protect the tax payers' rights in our coutry,from analysing the history and practical reasons of the incompletence of the protection to tax payers' rights,and also by going through the fundamental representations of the rights of tax payer's.
Keywords:the protection of tax payers' rights  the control of the rights  the supervision of the rights
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