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目次一、从纳税人的知情权和保密权看《税收征收管理法》的修改二、从纳税人的便利权看《税收征收管理法》的修改三、从纳税人税务行政复议权及税务诉讼权的实现看《税收征收管理法》的修改四、从纳税人纳税权利的行使保障看《税收征收管理法》的修改纳税人的权利,从广义上讲,它来自于人权,是纳税人依法在政治、经济、文化等各个方面所享有的权利。从狭义上讲,它是指依据法律法规的规定,纳税人在履行纳税义务时所应享有的受法律确认、保障并尊重的权利和利益,以及当纳税主体的合法权益受到侵犯时,纳税人所应获得的求助与补偿。
First, from the taxpayer’s right to know and confidentiality to see the “Tax Collection and Administration Law,” the change of two, from the taxpayer convenience to see the “Tax Collection and Administration Law” changes Third, the taxpayers tax administrative reconsideration and tax litigation The realization of the right to see the “Tax Collection and Administration Law,” the amendment Fourth, from the taxpayers to ensure the protection of tax rights to see “Tax Collection and Management Law” to modify the taxpayers rights, broadly speaking, it comes from human rights, taxpayers in accordance with the law In the political, economic, cultural and other aspects of the enjoyment of the rights. In a narrow sense, it refers to the rights and interests of taxpayers that are recognized, safeguarded and respected by law in the performance of their tax obligations according to the provisions of laws and regulations, and when taxpayers’ legitimate rights and interests are violated The help and compensation should be obtained.