论我国纳税人权利体系的构建

A Thought on Taxpayer's Right

税法必须以尊重和保障纳税人权利为其内在的精神。当今我国纳税人权利体系的构建,应该按照建设和谐社会和共同富裕的方针要求,从税收基本法的角度确认纳税人基本权利,完善《税收征管法》中纳税人的程序性权利,积极契合人权理念,建立我国社会主义性质的纳税人权利体系。

The tax law must respect and safeguard the taxpayer s right.And there is no equivalence existing in economical quality between the taxpayer s right and the duty undertaken by country.The slogan "To govern tax by law" and the traditional concept of "tax revenue" have affected the construction of taxpayer s right.With the fast economic development today,the limited government authority receives challenges due to the insufficient taxpayer s right in system.So we need urgently and definitely to put forward the ...