摘要
本文从法律角度出发,介绍纳税信用管理的概念,剖析纳税信用管理的特点及其与法律的关系,并提出三点建议,包括:对纳税信用管理进行法律授权,严格限制纳税信用管理权力,充分保障纳税人及相关责任人的私权利。
From the legal perspective,this paper introduces the concept of tax credit management,analyzes the characteristics and its relationship with the law,and puts forward three suggestions,including legal authorization of tax credit management,strict restriction on tax credit management authority,and full protection of the private rights of taxpayers and related responsible persons.
出处
《国际税收》
CSSCI
北大核心
2020年第2期72-76,共5页
International Taxation In China
关键词
纳税信用管理
纳税信用评价
纳税信用应用
法律视角
Tax credit management
Tax credit evaluation
Tax credit application
Legal perspective
