纳税人权益保护的国际借鉴与思考  

The International Reference and Reflection on the Protection of Taxpayers′ Rights and Interests

作　　者：杨书波 胡娟 Yang Shu-bo;Hu Juan(2.School of Finance & Taxation,Zhongnan University of Economics & Law,Wuhan,Hubei 430073)

机构地区：[1]中南财经政法大学财政税务学院

出　　处：《贵州商学院学报》2019年第3期73-78,共6页Journal of Guizhou University Of Commerce

基　　金：国家社会科学基金项目“公平有序视角下银行业课税制度优化研究”(18JY054);湖北省地方税收研究中心基金项目“企业税负与融资成本对企业效益的影响比较”(SSZX201802)

摘　　要：近年来,我国纳税人权益保护工作取得较大进展,但较之纳税人权益保护工作起步早、发展更为成熟的发达国家,我国仍存在差距。研究分析和借鉴了发达国家纳税人权益保护主要方法和成熟经验,兼顾我国国情,为解决我国当前纳税人权益保护存在的问题,提出完善纳税人权益保护的建议。In recent years,the protection of taxpayers' rights and interests in China has made great progress,but there are still big gaps when compared with developed countries where the protection of taxpayers' rights and interests started earlier and the development is more mature.This paper analyzes and draws on the main methods and mature experiences of taxpayers' rights and interests protection in developed countries,with consideration of situation in China,and proposes suggestions for improving the protection of taxpayers' rights and interests based on solving the problems existing in the protection of taxpayers' rights and interests in China.

关 键 词：纳税人权益保护 纳税服务体系 征管措施 税收法治 

分 类 号：F812.42[经济管理—财政学]