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随着个人所得税修正案(草案)的通过,纳税人权利再次成为学者和公众讨论的焦点,纳税人监督权作为纳税人的一项最基本权利得到了更多的关注。目前,我国税法的重心仍在税收征收环节,对纳税人税收使用监督权保护不足,缺乏具体可行的纳税人税收使用监督机制,以致实践中出现大量滥税收使用收案件,税收流失惨重。因此,对纳税人税收使用监督权问题进行系统的研究非常有必要的。本文将以纳税人的税收使用监督权为研究对象,通过对西方发达国家税收使用监督权的分析,根据我国现状提出了制度建设的具体建议:
With the passage of the Personal Income Tax Amendment (Draft), the rights of taxpayers have once again become the focus of discussion between scholars and the public. The supervisory power of taxpayers has received more attention as one of the taxpayers’ most basic rights. At present, the focus of China’s tax law is still in the process of tax collection, the protection of the taxpayers’ right to use the tax, and the lack of a viable taxpayer’s supervision mechanism for tax revenue. Therefore, it is necessary to conduct a systematic research on taxpayers’ right to supervise the use of tax revenue. In this paper, the taxpayers’ supervision power of taxation is taken as the research object. Based on the analysis of tax supervision in western developed countries, this paper puts forward concrete suggestions on system construction according to the current situation in our country.