| 从一则案例看纳税人程序性权利的保障——兼论经济法、行政法中的刑事司法介入 |
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| 引用本文： | 贾冰,吴向阳.从一则案例看纳税人程序性权利的保障——兼论经济法、行政法中的刑事司法介入[J].云南大学学报(法学版),2006,19(4):101-104. |
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| 作者姓名： | 贾冰 吴向阳 |
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| 作者单位： | 昆明市国家税务局 昆明650021(贾冰)，云南大学法学院 昆明650091(吴向阳) |
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| 摘 要： | 本文通过对一则案例的实证分析,探讨纳税人的程序权利保障,在此基础上提出相关立法和司法建言,以完善税法的相关规定,突出程序保障原则,并主张建立国家税务帮助制度等。
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| 关 键 词： | 税收公平 税收法律主义 税收公开 知情权 刑法谦抑 |
| 文章编号： | CN53-1143/D(2006)04-0101-04 |
| 修稿时间： | 2006年5月28日 |
Discuss the Taxpayer Procedural Right Protection from One Case |
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| JIA Bing WU Xiang-yang.Discuss the Taxpayer Procedural Right Protection from One Case[J].Jorunal of Yunan University Law Edition,2006,19(4):101-104. |
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| Authors: | JIA Bing WU Xiang-yang |
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| Institution: | JIA Bing~1 WU Xiang-yang~2 |
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| Abstract: | Through empirical analysis of a case to discuss the procedural rights protection of taxpayers,on the basis of these,proposing the relevant legislative and judicial suggestions,in order to perfect the relevant provisions of the tax law,highlighting procedural safeguards principles and to establish a national tax help system. |
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| Keywords: | the tax revenue principle tax revenue rule of law principle the tax revenue public principle right to know the criminal law spirit of modest and restrained |
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