论纳税人权利及其法律保护

On the Rights and Legal Protection of Taxpayer

为了保证国家及地方税收稳定及顺畅,必须明确纳税人权利及其相应的法律保护。纳税人权利的明确主要在其本身的概念及种类上,我国在涉及该权利的法律定性及相关惩戒上还存在不足,法条的规定与现实实际操作存在偏差。在世界各国经济飞速发展的大环境下,我国之于该权利所包括的内容应当亟待完善,以促进国民经济的良好运转状况持续下去。

To guarantee tax steady and balance for the state and local government, we must definite rights of tax payer and corresponding legal protection. The definition of tax payer＇s rights mainly exists in concepts and categories. There still remain inadequacies in the rights＇legal definition and related punishment, deviation exist in regularities and current performance. Under the circumstances of worldwide economic rapid development, China must improve the content include in the rights to ensure a sound development for the national economy.