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新《税收征管法》的出台,在纳税人权利义务方面,大量增加了保护纳税人合法权益和纳税人享有权利的内容,有效弥补了我国对纳税人权益保护方面的欠缺,进一步保护了纳税人的合法权益。但由于我国民主法制建设仍处于起步阶段,人治大于法治的现象非常普遍,本文仅就国内外关于纳税人权益保护情况进行介绍和分析,并试图从中找到未来我国在税收征管制度建设中可以遵循的原则。
The promulgation of the new Tax Administration Law has greatly increased the protection of the legitimate rights and interests of taxpayers and the enjoyment of rights enjoyed by taxpayers in taxpayers ’rights and obligations, effectively making up for the lack of protection of taxpayers’ rights and interests in our country, and further protecting the interests of taxpayers The legitimate rights and interests. However, due to the fact that the building of democracy and legal system in our country is still in its infancy, the phenomenon that the rule of man is greater than that of the rule of law is very common. This article only introduces and analyzes the protection of taxpayers’ rights both at home and abroad and tries to find out what China can follow in the future tax collection and administration system in principle.