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各国政府都授予税务机关广泛的必要的权限,以便税务机关课征税赋,保证纳税人正确纳税。纳税人不依法纳税,就会破坏企业的公平竞争,不但威胁诚实纳税人的经营活动,而且也增加他们的税收负担。税务管理中有一潜在矛盾,这就是税务机关既要正确行使管理权限,又要公平对待全体纳税人,保障纳税人的权利。例如,纳税人的隐私权、商业秘密保守权、获知权、不服税务机关决定的申诉权,这些都是纳税人的基本权利。破坏纳税人的权利的行为,就会逐渐损害纳税人对税制公平性的认识。
All governments grant the tax authorities the necessary and sufficient powers to tax the tax authorities and ensure that taxpayers pay taxes correctly. Taxpayers who fail to pay taxes according to law will undermine the fair competition of enterprises, not only threaten the operation of honest taxpayers, but also increase their tax burden. There is a potential contradiction in tax administration. This means that tax authorities must exercise proper management authority and treat all taxpayers fairly so as to safeguard the rights of taxpayers. For example, taxpayers’ right to privacy, the right to keep trade secrets, the right to know, and the right to appeal against the decision of the tax authorities are all the basic rights of taxpayers. Disrupting the rights of taxpayers will gradually undermine the taxpayers’ understanding of tax system fairness.