从《纳税人权利公告》谈我国纳税人权利保护的立法完善

2009年12月1日,国家税务总局首次以发布公告——《关于纳税人权利与义务的公告》(公告2009年第1号)的形式,明确的列举规定了我国纳税人拥有的十四项权利与十项义务。尽管这一份有关纳税人权利保障的公告显然有些姗姗来迟,并在对纳税人权利保障的内容上有待进一步完善,但其积极意义是毋庸置疑的,因而在社会公众中间引起了热烈的反响和议论,从而揭开了我国全国落实并保障纳税人权利的序幕。本文将从我国对纳税人权利保护的现状入手,围绕《关于纳税人权利与义务的公告》的有关规定,就如何完善我国纳税人权利保障立法,提出一些建设性的建议。

The State Administration of Taxation issu ed a public notice ＂on the taxpayer notice of the rights and obligations＂ （Bulletin 2009 No.1）for the first time in December 1,2009,which lists 14 rights and 10 duties of taxpayers.While this notice appears to be some late,and need to be further improved,but its positive significance is beyond doubt.Thus among the public,it has caused a warm response and discussion,and it will be a new stage for protecting the right of the taxpayers.First,I will analyse the status of the protection of taxpayers’right in our country,then I will give some constructive suggestions on how to improve the China＇s legislation about the protection of taxpayers’right around the notice.