摘要
文章分析了我国纳税人权利保护的现状和不足,并从立法、执法和司法角度提出了完善我国纳税人权利保护的法律体系。
This article analyses the current situation and shortcomings of protection of tax -payers＇ rights, then from the angle of legislation ,enforcement of law and judicature, points out the approaches to perfect the legal system of tax - payers＇ rights of China.
出处
《郑州航空工业管理学院学报（社会科学版）》
2007年第2期136-138,共3页
Journal of Zhengzhou University of Aeronautics(Social Science Edition)
关键词
纳税人权利
征税权
保护
完善
tax - payers＇ rights
power to collect tax
protection
perfection
