| 修订我国《税收征管法》保护纳税人权利 |
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| 引用本文： | 李俊英. 修订我国《税收征管法》保护纳税人权利[J]. 税务与经济, 2011, 0(2) |
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| 作者姓名： | 李俊英 |
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| 作者单位： | 中央财经大学,北京,100081;内蒙古财经学院,内蒙古,呼和浩特,010051 |
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| 摘 要： | 现行《税收征管法》更多地强调了征税机关的征税权力,而较少关注纳税人权利,纳税人的权利与义务是不对等的。从纳税人权利本位出发,《税收征管法》的修订,应遵循征纳双方平等的理念,更加注重税法的公平价值,加强依法治税,保障纳税人的权利,构建一个完整的纳税人权利体系。
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| 关 键 词： | 平等 纳税人权利 税收征管法 |
The Amendment of "Tax Administration Law"and the Protection of Taxpayer's Rights |
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| Li Jun-ying. The Amendment of "Tax Administration Law"and the Protection of Taxpayer's Rights[J]. Taxation and Economy, 2011, 0(2) |
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| Authors: | Li Jun-ying |
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| Affiliation: | Li Jun-ying1,2(1.Central University of Finance and Economics,Beijing 100081,China,2.Inner Mongolia Finance and Economics,Huhehaote 010051,China) |
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| Abstract: | Currently Tax Administration Law has put more emphasis on the tax authorities of the tax administration,but less concerned about the rights of taxpayers,so the rights and obligations of taxpayers are unequal.Considering the rights of taxpayers,Tax Administration Law should be amended,and should follow the concept of equality between the taxpayers and the tax administration,and should pay more attention to the fair of the tax law,and should strengthen the protection of the taxpayer's right according to the t... |
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| Keywords: | equity the rights of taxpayers Tax Administration Law |
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