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纳税人是一个国家的基石,切实保障好纳税人的权利是非常重要的。近年来大多发达国家的政府都采取了切实的措施加强本国税收管理体系的公正性和透明度,制定了完备的纳税人权利规则。而我国于2001年重新修订后的《中华人民共和国税收征收管理法》虽然完善了税务机关的执法制约制度和纳税人合法权利的保护制度,不过现有的保护条款还显不足,实质性的权利更少。立法是对纳税人权利最深层次的保护,因此我国要学习各发达国家,力图为纳税人构筑完善的立法保障。鉴于此,本文将从纳税人权利的基本含义出发,借鉴世界市场经济发达国家的立法成就,运用比较分析的方法,研究我国纳税人权利法律保障立法方面现有的问题、问题产生的原因及解决方法。
Taxpayers are the cornerstone of a country. It is very important to effectively protect the rights of taxpayers. In recent years, most developed country governments have taken practical measures to strengthen the fairness and transparency of their own tax administration system and formulated a complete taxpayers’ rights rules. Although the Law of the People’s Republic of China on Tax Collection and Administration, which was revised in 2001 in our country, perfected the system of law enforcement and restriction of the taxation authorities and the protection of the legitimate rights of taxpayers, the current protection provisions are obviously insufficient and the substantive rights less. Legislation is the deepest protection of taxpayers’ rights. Therefore, our country should study in developed countries and strive to establish a perfect legislative guarantee for taxpayers. In view of this, this article will proceed from the basic meaning of the taxpayer’s rights, draw lessons from the legislative achievements of the developed countries in the world market economy, and make use of the comparative analysis methods to study the existing problems in legal protection of the rights of taxpayers in our country, the causes and solutions method.