试论我国纳税人权利保护体系的构建和完善

构建纳税人权利保护体系,是完善我国税收法制和构建和谐社会的要求,也是提高税款征收效率的有效途径。我国纳税人权利保护体系,可以从宪政角度和经济学角度加以分析。要完善我国纳税人权利保护体系,就要树立纳税人本位的权利义务观,完善宪政视野下的纳税人权利,落实纳税人的各项权利。

In order to perfect Chinese tax law system and build harmonious society,it＇s necessary to construct the system of taxpayers’ rights.Chinese system of taxpayers’rights can be analyzed from the perspectives of the constitution law and economics.To construct Chinese system of taxpayers’rights,it＇s essential to emphasize on the taxpayers’rights and to protect their rights effectively.