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随着经济的发展和纳税人权利意识的觉醒,如何保护纳税人权利倍受关注。由于纳税人权利所有的政治属性,公民权的行使成为纳税人权利实现的一种重要方式,宪法和税收征管法分别从不同层面和内容提供了保障。本文认为,纳税人权利的保护无需重新创制一个权利体系以及保护机制,而是需要在宪政制度中获得保障。
With economic development and awakening of taxpayers ’rights awareness, how to protect taxpayers’ rights has drawn much attention. Due to all the political attributes of the taxpayer’s rights and the exercise of citizen’s rights, it becomes an important way to realize the rights of the taxpayers. The Constitution and tax collection and administration laws provide protection from different aspects and contents respectively. This paper argues that the protection of taxpayers’ rights need not be reinvigorated by a system of rights and protection mechanisms, but rather needs to be protected in the constitutional system.