纳税人税收返还请求权研究

Research on the claim right of tax return of taxpayers

首先列举我国税收返还请求权的相关法律法规及七个真实案例,继而展开分析案例背后的相关法律问题,同时介绍域外的相关规定,提出可供借鉴的经验,最后对于我国纳税人税收返还请求权的规定及实践中如何运用和解释相关法律规定提出建议,分别从明确税收返还请求的权利主体和义务主体,细化税收返还内容的规定,完善纳税人税收返还请求的程序等方面进行完善,从而更好地保障纳税人的合法权益。

First of all,it lists the relevant laws and regulations and seven real cases of the right of claim for tax return in China,then analyzes the relevant legal issues behind the cases,introduces the relevant provisions of foreign countries,and puts forward the experience that can be used for reference.Finally,it puts forward suggestions on the provisions of the right of claim for tax return of Chinese taxpayers and how to use and interpret the relevant laws and regulations in practice,respectively From the aspects of clarifying the subject of rights and obligations of tax return request,refining the provisions of tax return content,and improving the procedures of tax return request of taxpayers,we can better protect the legitimate rights and interests of taxpayers.