论文部分内容阅读
传统税收理论认为税收是国家利用政治权力强行参与社会剩余产品的分配,具有强制性和无偿性的特点。但是随着社会主义市场经济的不断发展和税法理念研究的逐步深入,越来越多的学者认为,在税收法律关系中,国家绝不是只有征税的权力而不需要履行任何义务,纳税人也不是只有纳税的义务而不享受任何的权利。本文从这个基点出发,解读纳税人权利的内涵,分析现阶段我国应加强纳税人权利保护的原因,研究纳税人权利保护的思路和对策。
According to the traditional tax theory, taxation is a feature of mandatory and unpaid sex by which the state uses political power to forcibly participate in the distribution of social surplus products. However, with the continuous development of the socialist market economy and the gradual deepening of the study of the concept of tax law, more and more scholars believe that in the tax legal relationship, the state is by no means the only one that has the power to tax without any obligation and the taxpayer Not only the obligation to pay taxes but not to enjoy any rights. Starting from this basic point, this article interprets the connotation of taxpayers’ rights and analyzes the reasons why taxpayers’ rights protection should be strengthened at this stage in our country and studies the ideas and countermeasures for the protection of taxpayers’ rights.