摘要
简要的分析了纳税人权利保障的法律依据,并在借鉴外国关于纳税人权利保障的经验基础上,对我国纳税人权利保障问题提出了几点建议。
The service in tax- collection is is also necessary in this service. This paper and proposes ways to safeguard taxpayers' an essential part of taxation, and the guarantee of taxpayers' right briefly analyzes the legal basis of the guarantee of taxpayers' rights rights in our country, based on foreign experience
出处
《喀什师范学院学报》
2006年第1期36-39,共4页
Journal of Kashgar Teachers College