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《税收征管法》第八条规定,“纳税人、扣缴义务人对税务机关所作出的决定,享有陈述权、申辩权;依法享有申请行政复议、提起行政诉讼、请求国家赔偿等权利。”这一规定明确了税务机关及其工作人员违法行使职权侵犯纳税人和扣缴义务人合法权益并造成损害的,受害人有依法取得国家赔偿的权利。一、税收国家赔偿的范围和
Article 8 of the Tax Administration Law stipulates that taxpayers and withholding agents shall have the right of presentation and right of defense on the decisions made by the tax authorities. They shall enjoy the right to apply for administrative reconsideration, institute administrative proceedings and request state compensation according to law. "This provision makes it clear that the tax authorities and their staff members violate the lawful rights and interests of taxpayers and withholding agents and cause damage if they illegally perform their duties, and the victims have the right to state compensation according to law. First, the scope of tax state compensation and