论文部分内容阅读
我国现代财税法治的基础与核心是税收法定原则,由于财税工作对于我国的发展具有重要意义,财税也是我国国家治理中的核心工作。落实税收法定原则,就是在维护税法的尊严,就是在维护纳税人的合法权益。为了维护纳税人的合法权益,必须落实税收法定原则。制定切实有效的制度来保护纳税人的合法权益,有关部门需要协同发力,完善我国的税收体系,依法治税。本文将主要介绍如何落实税收法定原则以及保护纳税人合法权益的有效措施。
The basis and core of the modern rule of finance and tax law in our country is the legal principle of taxation. Since fiscal and taxation work is of great significance for the development of our country, fiscal and taxation is also the core work of our country’s government. To implement the statutory principle of tax revenue is to safeguard the dignity of the tax law, that is, to safeguard the legitimate rights and interests of taxpayers. In order to safeguard the legitimate rights and interests of taxpayers, the legal principle of taxation must be implemented. To formulate an effective and effective system to protect the legitimate rights and interests of taxpayers, the relevant departments need to work together to improve the tax system in our country and administer the tax according to law. This article will mainly introduce how to implement the statutory principle of tax revenue and the effective measures to protect the legitimate rights and interests of taxpayers.