| 论我国纳税人权利体系的构建 |
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| 引用本文： | 刘易. 论我国纳税人权利体系的构建[J]. 盐城师范学院学报, 2008, 28(1): 29-32 |
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| 作者姓名： | 刘易 |
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| 作者单位： | 金陵科技学院 江苏南京 |
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| 摘 要： | 税法必须以尊重和保障纳税人权利为其内在的精神。当今我国纳税人权利体系的构建,应该按照建设和谐社会和共同富裕的方针要求,从税收基本法的角度确认纳税人基本权利,完善《税收征管法》中纳税人的程序性权利,积极契合人权理念,建立我国社会主义性质的纳税人权利体系。
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| 关 键 词： | 纳税人权利 人权 法治 宪法 |
| 文章编号： | 1003-6873(2008)01-0029-04 |
| 修稿时间： | 2007-10-17 |
A Thought on Taxpayer's Right |
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| LIU Yi. A Thought on Taxpayer's Right[J]. Journal of Yancheng Teachers College(Humanities & Social Sciences Edition), 2008, 28(1): 29-32 |
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| Authors: | LIU Yi |
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| Affiliation: | LIU Yi(Jinling Institute of Technology; Nanjing; Jiangsu 210001; China); |
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| Abstract: | The tax law must respect and safeguard the taxpayer s right.And there is no equivalence existing in economical quality between the taxpayer s right and the duty undertaken by country.The slogan "To govern tax by law" and the traditional concept of "tax revenue" have affected the construction of taxpayer s right.With the fast economic development today,the limited government authority receives challenges due to the insufficient taxpayer s right in system.So we need urgently and definitely to put forward the ... |
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| Keywords: | taxpayer s right tax law rule of law Constitution |
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