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纳税人权利体系中最本质的权利是生存与发展权。我国对纳税人生存与发展权的法律保护刚刚起步。本文认为,要把纳税人的生存与发展权明确写入税收基本法,并将其作为各项税收法律法规的制定原则,在构建最低生活费保障体系的基础上,完善个人所得税法等税法体系,切实保障纳税人的最低生活费非课税的权利,明确税务机关侵权行为的行政责任。
The most essential right in the taxpayer’s rights system is the right to survival and development. China’s legal protection of the taxpayer’s right of subsistence and development has just started. This paper argues that taxpayers’ rights to subsistence and development should be clearly written into the taxation basic law and be used as the formulation principle of various tax laws and regulations. On the basis of building a subsistence guarantee system, the tax law system such as the personal income tax law should be perfected Safeguard the taxpayers’ right of non-taxation of the minimum living expenses, and clarify the administrative responsibility of the tax authorities for infringement.