摘要
在纳税人与国家这对法律关系主体之间,其权利与义务呈此消彼涨的关系。纳税人权利的有效实现必须以国家征税权的依法、合理行使为前提,而保护纳税人权利关键在于约束政府的征税权。要建立包括立法权限制约、立法程序制约、政府内部监控机制制约与外部机制制约在内的约束政府征税权的机制。
The relations of obligation and right are conflicting between taxpayers and the state. The effective implement of taxpayer＇s rights is based on the implement of state taxation rights legally and equitably. However, the crucial point of the protection of taxpayer＇s rights is restricting the government power of taxation. So some conditions must be established, including the restriction of legislation purview, the restriction of legislation procedure, the internal and external supervise of government.
出处
《财经理论与实践》
CSSCI
北大核心
2007年第4期119-123,共5页
The Theory and Practice of Finance and Economics
关键词
纳税人权利
政府征税权
权利保护
权力约束
Rights of Taxpayer
Government Power of Taxation
Protection of Taxpayer＇s Rights
Restriction of Power
