如何有效保护纳税评估中的纳税人权利

On the Protection of Taxpayer Rights in Tax Appraisal

纳税评估对纳税人来说具有一定的强制性,我国相关法律规定了纳税人必须承担的单方面义务,却并未规定对纳税人权利的保护。本文介绍了国外纳税约谈制度中的纳税人权利,总结了我国在纳税评估中对纳税人权利保护的不足,并就如何对纳税评估中的纳税人权利进行有效保护提出了建议。

Tax appraisal is compulsory to taxpayers to some degree for related laws in our country have stipulated that taxpayers must undertake unilaterally duties without any provisions concerning protection of taxpayer rights. This paper introduces taxpayer rights in tax discusses abroad, summarizes the shortcomings in the protection of taxpayer rights in tax appraisal and puts forward some corresponding suggestions.