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散见于其他法律法规中的纳税人知情权是税收中纳税人的其中一项重要权利,虽然我国宪法中并没有明文的规定,也依然是有其存在的宪法基础的。我国相关法律虽就纳税人知情权做了一些规定,但既不全面也不具体,尤其是对如何保障纳税人的知情权缺乏规定。故完善纳税人知情权的保障非常必要,除了完善一系列制度外,还应该强调从宪法高度确保纳税人的知情权。
The taxpayers’ right to know, which is found in other laws and regulations, is one of the important rights of the taxpayers in taxation. Although there are no express provisions in our country’s constitution, it still has its own constitutional basis. Although the relevant laws in our country have made some provisions on the right of information of taxpayers, they are neither comprehensive nor specific, especially on how to protect the taxpayers’ right to know. Therefore, it is very necessary to improve the protection of taxpayers ’right to know. In addition to perfecting a series of systems, it is also necessary to emphasize ensuring the taxpayers’ right to be informed from the constitutional standpoint.