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2009年12月1日,国家税务总局首次以发布公告——《关于纳税人权利与义务的公告》(公告2009年第1号)的形式,明确的列举规定了我国纳税人拥有的十四项权利与十项义务。尽管这一份有关纳税人权利保障的公告显然有些姗姗来迟,并在对纳税人权利保障的内容上有待进一步完善,但其积极意义是毋庸置疑的,因而在社会公众中间引起了热烈的反响和议论,从而揭开了我国全国落实并保障纳税人权利的序幕。本文将从我国对纳税人权利保护的现状入手,围绕《关于纳税人权利与义务的公告》的有关规定,就如何完善我国纳税人权利保障立法,提出一些建设性的建议。
December 1, 2009, the State Administration of Taxation for the first time issued a public notice - “Notice on Taxpayers’ Rights and Obligations” (Announcement No. 1 of 2009) in the form of a clear list of our taxpayers have 14 Rights and Ten Obligations. Although this announcement on the protection of the rights of taxpayers is apparently somewhat late and needs further improvement in the protection of the rights of taxpayers, its positive significance is undoubtedly the result of which has caused an enthusiastic Response and discussion, which opened the prelude to our country’s implementation of and safeguard the rights of taxpayers. This article will start with the status quo of taxpayers’ rights protection in our country and put forward some constructive suggestions on how to improve our country’s taxpayers’ rights protection legislation in the light of the relevant provisions of “Notice on Taxpayers’ Rights and Obligations”.