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纳税人知情权作为宪法意义上公民知情权的具体实现途径和重要方式,应当在税收征管程序中详细规定,这也符合世界各国税收征管立法惯例。我国当前《税收征管法》对纳税人知情权的规定过于抽象,缺乏实践操作性。对我国纳税人知情权的立法完善,需要结合国务院《中华人民共和国政府信息公开条例》及相关规定,并参考其他国家和地区相关立法,在纳税人申请信息公开程序、税收征管程序事先公告程序、纳税人信息提供异议程序、纳税人知情权救济程序等方面予以立法完善。
Taxpayer’s right to know, as a concrete means of realization and an important way of citizens’ right to know in the constitutional sense, should be stipulated in detail in the process of tax collection and administration, which is also in line with the legislative practice of tax collection in various countries in the world. China’s current “Tax Administration Law,” the provisions of the taxpayers’ right to know is too abstract, the lack of practical operation. To consummate the legislation of the taxpayer’s right to know in our country, we need to combine with the State Council’s “Regulations of the People’s Republic of China on the Open Government Information” and related regulations, with reference to the relevant legislation of other countries and regions. When the taxpayer applies for the information publicity procedure and tax collection procedure prior announcement procedure, Taxpayers to provide objection information procedures, taxpayers right to remedy procedures and other aspects of legislation to be perfected.