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目次一、纳税人参与权的内涵分析(一)纳税人参与权的价值分析(二)纳税人参与权的性质分析二、纳税人参与权的范围(一)参与税收立法(二)参与税收执法(三)参与税收司法(四)参与税收支出三、纳税人参与权的制度保障(一)信息公开制度(二)听证制度(三)纳税人参与权的司法保障制度近年来,随着我国经济发展和民主法治建设的深入推进,纳税人权利问题越来越受到社会的关注。纳税人参与权是纳税人参与国家税收权力的运行过程,试图对税法的制定、实施以及自身利益表达、利益维护产生积极影响
(1) Analysis of the value of taxpayers ’right of participation (2) Analysis of the nature of taxpayers’ right of participation (2) Scope of participation of taxpayers (1) Participation in taxation legislation (2) Participation in tax law enforcement (III) Participation in Tax Justice (IV) Participation in Tax Expenditure III. System Guarantees for Participation of Taxpayers (I) Information Disclosure System II. Hearing System III. Judicial Security System for Participation of Taxpayers In recent years, as China’s economy Development and promotion of democracy and the rule of law, the issue of taxpayers’ rights has drawn more and more attention from the society. The taxpayer participation right is the taxpayer’s participation in the running process of the tax authority in the country, trying to exert a positive influence on the formulation and implementation of the tax law as well as the expression of his own interests and the safeguard of interests