论文部分内容阅读
随着市场经济的迅速发展,民主法治的不断完善以及人们的民主意识、法治意识、权利意识的增强,对纳税人权利的保障已越来越成为社会关注的热点。但从现状而言,对纳税人权利的保障在立法、执法、纳税人自身以及税务救济方面仍存在许多缺陷与不足。因此建立一套完善的纳税人保障体系,切实有效地对纳税人权利进行的已成为当务之急。本文针对现实中的弊端从四个方面提出了建立一系列的完备的保障机制对纳税人权利进行保障的建议。
With the rapid development of market economy, the continuous improvement of democratic rule of law and people’s awareness of democracy, awareness of the rule of law and awareness of rights, the protection of taxpayers’ rights has increasingly become a hot topic of social concern. However, as far as the status quo is concerned, there are still many shortcomings and deficiencies in the protection of taxpayers’ rights in legislation, law enforcement, taxpayers themselves and tax relief. Therefore, establishing a perfect system of taxpayers ’security and effectively carrying out the taxpayers’ rights has become a top priority. In this paper, according to the shortcomings in reality, this paper proposes four suggestions on establishing a series of complete safeguard mechanisms to protect the rights of taxpayers.