摘要
税收是国家财政收入的主要来源,也是国家保障公民权利、履行公共服务职能的基础。而纳税人是整个税收体系的中心,如何更好地保障纳税人的基本权益成为当前备受关注的话题之一。通过结合当前实践,对纳税人权利进行界定,阐述保护纳税人权利的意义,指出当前保护纳税人权利在立法、执法和司法等三方面存在的不足之处,并在此基础上提出相应的对策与措施。
Tax is the major source of a nation’s revenue,and also a basis for a nation to guarantee the rights of its citizens and fulfill functions for public service.Since taxpayer is the center of the whole tax system,how to better protect basic rights and interests for taxpayers has become a hot topic in the society.Combining with current experiences,the paper defines the contents of rights of taxpayer,demonstrates the significance to protect their rights,points out the fact that there are flaws in terms of legislation,enforcement,and judiciary,based on which some suggestions are given.
作者
钱恒宇
QIAN Heng-yu(Guizhou University of Finance and Economics,Guiyang,Guizhou 550025,China)
出处
《山西财政税务专科学校学报》
2020年第5期10-12,共3页
Journal of Shanxi Finance & Taxation College
关键词
纳税人权利
权利保护
纳税人诉讼
rights of taxpayer
protection of the rights
taxpayer lawsuit
