摘要
纳税人是税收的主体,在我国税收历史发展中,对这一主体强调更多的是其义务,却忽视了其权利的保护。因此,对纳税人权利保护进行探讨,具有重要的现实意义。文章首先阐述纳税人权利的内涵,分析了当前我国纳税人权利保护的现状,并在此基础上提出了法律机制的完善途径。
Taxpayers are the main body of the tax. In the history of taxation, the obligation is stressed more than protection. Therefore, it is of great realistic significance to discuss the protection of the taxpayers. The connotation of the taxpayer＇ s right is explained firstly and then the current situation in China is analyzed ,based on which the solutions are proposed.
出处
《哈尔滨学院学报》
2013年第9期61-63,共3页
Journal of Harbin University
关键词
纳税人权利
现状
完善
the taxpayers＇ right
the current situation
perfection
