论我国纳税人权利保护制度的建设与发展  

On the Construction and Development of Protecting the Rights of Taxpayers

作　　者：闫海[1] 

机构地区：[1]辽宁大学法学院,辽宁沈阳110136

出　　处：《河南理工大学学报（社会科学版）》2009年第1期57-61,共5页Journal of Henan Polytechnic University:Social Sciences

基　　金：辽宁省社科联立项"后WTO时代的税收法治改革研究"(2008lslktfx-29);辽宁省高校创新团队支持计划项目"税收征收管理的法理与制度"(2009T041)的阶段成果

摘　　要：保护纳税人权利符合尊重和保护人权的宪法要求,有利于深化税收法治建设,提升纳税人自觉遵从的程度。加强我国纳税人权利保护制度建设应优化立法形式,进一步完备纳税人权利体系,改进保护纳税人权利的机制和机构。Protection of taxpayer rights is in line with the respection and protection of human rights in constitution, and it can contribute to deepening of the rule of law on tax, and enhancing taxpayer＇ s compliance with the consciousness. Strengthening the protection of taxpayer rights should be optimized in legislative form, perfecting the system of rights of taxpayers, and improving mechanisms and institutions for the protection of taxpayer rights.

关 键 词：纳税人权利 税法 税收征管法 

分 类 号：F810.422[经济管理—财政学]