论我国纳税人权利与保障

On Taxpayer's Privilege and Security

我国纳税人权利及保障体系的不健全,严重损害了我国对外开放形象,降低了我国综合竞争力。为此,我国必须借鉴国外纳税人权利及保障体系的先进经验,通过构建“一个法、两个意识、三个机制”来打造我国科学的纳税人权利及保障体系,切实保护纳税人权利,全面提升我国综合竞争力。

Our country's international image has been severely damaged and the national integrative competitiveness has been reduced because there is no sound system and security in China by now.Therefore,we have to learn from the advanced foreign system and build a scientific system of taxpayer's privilege and security through the establishment of 'one law,two consciousnesses and three mechanisms',so as to protect effectively the taxpayer's privilege and enhance comprehensively the national integrative competitiveness.