| 论税收中的人权保障 |
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| 引用本文： | 李光宇,徐伟,刘春海.论税收中的人权保障[J].当代法学,2005,19(6). |
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| 作者姓名： | 李光宇 徐伟 刘春海 |
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| 作者单位： | 长春税务学院,法学系,吉林,长春,130021;长春税务学院,法学系,吉林,长春,130021;长春税务学院,法学系,吉林,长春,130021 |
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| 摘 要： | 我国宪法中相关税收条款有待于进一步完善,在明确公民有依照法律纳税义务的同时,需要强调征税主体也有依照法律征税的义务,通过淡化税收优先权、加强对税收法律关系中利害关系人权利的保护,进一步加强对人权的保护和市场经济秩序的维护。
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| 关 键 词： | 税收法定主义 税收优先权 人权 利害关系人 |
Human Right Guarantee In Tax |
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| Li Guang-yu,XU Wei,LIU Chun-hai.Human Right Guarantee In Tax[J].Contemporary Law Review,2005,19(6). |
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| Authors: | Li Guang-yu XU Wei LIU Chun-hai |
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| Abstract: | The relevant tax revenue clause awaits to perfect further in the constitution of our country, subject have the duty to levy tax according to the law while citizens having according to legal obligation to pay tax, through desalinizing tax revenue priority, strengthening to the protection of interested party's right in the legal relation of the tax revenue, in order to strengthen the protection and maintenance of the market economy order of human rights further. |
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| Keywords: | tax revenue legal principle tax revenue priority human right relation person |
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