摘要
税收程序性权利是纳税人享有的富有动态意义和程序保障价值的权利 ,是保障税收程序公正机制建立的核心权利 ;现代权力制约层面上的税收程序性权利主要有要求程序主持者中立的权利、知情权、听证权、陈述申辩权、平等对待权、要求说明理由的权利、程序抵抗权、救济权等 ;通过赋予纳税人必要的程序性权利 。
The privilege of the tax programme is the privilege which the tax payers have.It is the privilege which makes the tax programme fair.These privileges include knowing privilege,hearing privilege,stating and defending privilege,equal privilege,reasoning privilege programme,rebelling privilege,etc.These privileges are now used to protect the privilege of the tax payers.
出处
《税务与经济》
CSSCI
北大核心
2003年第1期42-46,共5页
Taxation and Economy
关键词
税收程序性权力
纳税人
权利
税收程序
中国
税法
the privilege of the tax programme
the protection to the tax payers
privilege tax programme
