对纳税人信赖利益保护问题的分析  

A Study on the Reliance Interests Protection of Taxpayers

作　　者：赵惠敏[1] 陈楠[2] 孙静 

机构地区：[1]吉林财经大学税务学院,吉林130117 [2]吉林财经大学法学院,吉林130117 [3]长春市二道区国家税务局,吉林130021

出　　处：《国际税收》2015年第11期69-72,共4页International Taxation In China

摘　　要：近年来,我国在纳税人信赖利益保护上取得了一定成绩,但由于我国税收法治理念缺失、立法不完善、执法不规范以及征纳双方权利义务不对等等诸多因素的存在,纳税人信赖利益保护问题依然存在一些障碍。本文通过对纳税人信赖利益保护的理论基础、现实需求及存在问题进行研究,提出相应建议,以期促进我国纳税人信赖利益保护的发展。Recently China has made some achievements in the reliance interests protection, but due to the existing problems such as deficiency in the legal system, imperfect jurisdiction, non-standard law enforcement, unequal rights and obligations between tax authorities and taxpayers, and poor management in the restriction of tax power, the reliance interests protection system has not drawn sufficient attention. This paper explores the theoretic foundation, practical demands and existing problems concerning the reliance interests protection system of taxpayers, and presents relevant suggestions to advance the development of the reliance interests protection system in China.

关 键 词：纳税人 信赖利益 保护 

分 类 号：F812.42[经济管理—财政学]