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社会契约是纳税人权利形成的法理基础。纳税人的基本权利是纳税人基于让渡自身合法财产所有权而在整个税收活动中应当享有的权利。它包括参与税收立法权,公平、合理负担税收的权利,依法负担税收的权利等14项基本权利。纳税人权利是公民基本权利的延伸,财产权是整个纳税人权利展开的核心。高度重视纳税人权利的保护,已成为当代经济社会发展的必然要求。
Social contract is the legal basis for the formation of taxpayers’ rights. The basic rights of taxpayers are the rights that taxpayers should enjoy in the whole taxation activities based on the transfer of their own legal property ownership. It includes 14 basic rights such as the right to participate in tax legislation, the fair and reasonable tax burden, and the right to tax revenue in accordance with the law. The taxpayer’s right is an extension of the basic rights of citizens, and property rights are the core of the entire taxpayer’s right. Attaching great importance to the protection of taxpayers’ rights has become an inevitable requirement for the economic and social development of the present age.