纳税人权利保障问题的法律探讨

The Law Study of the Taxpayer Right Guarantees

纳税服务是实现税收征管活动的一项重要措施,而纳税人权利的保障在纳税服务中又起着核心作用。现实中纳税人权利的保障存在一定的障碍,应依法确立纳税人权利保障的体系,从根本上提高纳税服务。

The service of tax payment is an important measure to realize the activities of tax's collection and management, and the guarantee of taxpayer's right play a core role in course of the service of tax payment. But in reality there are some barriers about the guarantee of taxpayer's right. So we should establish a system to safeguard the taxpayer's right under the guidance of law, improve the service of tax payment.