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在公共财政体制下,纳税人享有税收减免等法定权利是服务于税收本质的外部手段,解决的是“要我缴税”的问题;纳税人享有监督税款合理使用等推定权利体现了公共财政下税收的内在要求,解决的是“我要缴税”的问题。政府审计产生的客观基础是一种受托公共责任,与纳税人权利保护具有同源性,为更好保护纳税人权利,提高税收遵从度,应该进一步改革税收征管审计的组织体系、强化公共资金征管使用的审计监督内容、加大纳税人权利保护的审计公告力度、建立“金审”和“金税”工程联动机制。
Under the public finance system, taxpayers enjoy the statutory rights such as tax deduction and exemption as the external means to serve the essence of taxation, and solve the problem of “asking me to pay the tax”; the right of taxpayers to enjoy the reasonable use of taxation is reflected The inherent requirement of tax under public finance is to solve the problem of “I want to pay taxes.” The objective foundation of government auditing is a kind of entrusted public responsibility, which has the same origin with the protection of taxpayers ’rights. In order to better protect taxpayers’ rights and improve tax compliance, the organizational system of tax collection and auditing should be further reformed and the collection of public funds strengthened Audit supervision content used to increase the taxpayers to protect the rights of the audit announcement efforts to establish “Golden Audit” and “Golden Tax” project linkage mechanism.