立法保护纳税人权利刍议

On Protection of Rights and Interests of Tax Payers in Legislation

纳税人权利保护在当代国际社会已蔚然成为潮流,不少国家、地区以及OECD、欧洲"世界纳税人协会"等国际组织均以立法的形式明文保护纳税人权利。基于我国纳税人权利保护薄弱的现状,有必要通过专门的纳税人权利保护法,我国的纳税人权利保护法宜定位于示范法、宣言法的模式。

Protecdtion of rights and interests of taxpayers have become a trend in the international community. Many countries, regions anti international organizations, such as International Tax Paver Association in Europe have clearly put protection of rights and interests of tax payers in legislation. In view of the lack of protection of tax payers in our country, it is necessary to make laws which protect rights and interests of tax payers. Laws of protection of rights and interests of tax payers in mode of model law and declaration law are better,