论文部分内容阅读
谈到纳税，人们对“依法纳税是每个公民应尽的义务”并不陌生，但对纳税人应该享有的权利却不十分清楚。修订后的《税收征管法》通过规范税务机关的行政行为来保障纳税人的权益，使得纳税人的利益受到最大限度的保护。笔者旨在通过对纳税人权利与义务的多方位理解，结合新修订
When it comes to paying taxes, people are not unfamiliar with “paying duties according to law as obligations that every citizen should fulfill”, but the rights that taxpayers should enjoy are not fully understood. The revised Tax Administration Law protects the interests of taxpayers by regulating the administrative actions of the tax authorities so that the interests of taxpayers are protected to the maximum extent possible. The author aims to understand the rights and obligations of taxpayers through multi-directional comparisons and incorporate the new amendments