摘要
本文通过介绍纳税人权利的基本表现和分析我国纳税人权利保护不周的历史原因和现实的原因,进而引出怎样更好地保护我国纳税人权利的对策。
A rough discussion of the rights of tax payers' Objective:The aim of this article is to derive a more sophiscated and reliable policy to protect the tax payers' rights in our coutry,from analysing the history and practical reasons of the incompletence of the protection to tax payers' rights,and also by going through the fundamental representations of the rights of tax payer's.
出处
《特区经济》
北大核心
2007年第6期250-251,共2页
Special Zone Economy
关键词
纳税人权利
纳税人权利保护
权力制约
权力监督
the protection of tax payers' rights
the control of the rights
the supervision of the rights