| 立法保护纳税人权利刍议 |
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| 引用本文： | 高军.立法保护纳税人权利刍议[J].贵州警官职业学院学报,2012(3):82-84,95. |
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| 作者姓名： | 高军 |
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| 作者单位： | 江苏技术师范学院人文社科学院 |
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| 基金项目： | 国家社科基金青年项目(10CFX004);教育部人文社科青年项目(09YJC820080);江苏省教育厅高校哲学社会科学基金项目(2010SJB840003);江苏技术师范学院博士科研启动基金项目(KYY10069) |
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| 摘 要： | 纳税人权利保护在当代国际社会已蔚然成为潮流,不少国家、地区以及OECD、欧洲＂世界纳税人协会＂等国际组织均以立法的形式明文保护纳税人权利。基于我国纳税人权利保护薄弱的现状,有必要通过专门的纳税人权利保护法,我国的纳税人权利保护法宜定位于示范法、宣言法的模式。
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| 关 键 词： | 纳税人 权利 立法 |
On Protection of Rights and Interests of Tax Payers in Legislation |
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| GAO Jun.On Protection of Rights and Interests of Tax Payers in Legislation[J].Journal of Guizhou Police Officer Vocational College,2012(3):82-84,95. |
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| Authors: | GAO Jun |
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| Institution: | GAO Jun(Social Science School of Jiangsu Normal College of Technology,Changzhou 213001,Jiangsu Province,P.R.China) |
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| Abstract: | Protection of rights and interests of tax payers have become a trend in the international community.Many countries,regions and international organizations,such as International Tax Payer Association in Europe have clearly put protection of rights and interests of tax payers in legislation.In view of the lack of protection of tax payers in our country,it is necessary to make laws which protect rights and interests of tax payers.Laws of protection of rights and interests of tax payers in mode of model law and declaration law are better. |
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| Keywords: | taxpayer right and interest legislation |
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