【摘要】 纳税人税权是纳税人享有的与其纳税义务相对应的基本权利,其与一般的纳税人权利有明显的区别。纳税人税权的性质为纳税人的财产所有权所衍生的一种社会权利。纳税人税权的存在有其法理根源、宪法根源和经济根源。纳税人税权的具体内容包括税收使用权、税收知情权、税收参与权、税收监督权和请求权等。更多还原

【Abstract】 Taxpayer’s tax right is the fundamental right that taxpayer enjoys and corresponds with his obligation to pay tax . It is obviouly different from the general taxpayer’s right . It is a kind of social right derived from the taxpayer’s property ownership. The existence of taxpayer’ s tax right has its legal principle origin, the constitutional origin and economic origin.The concrete content of taxpayer’s tax right includes right to use, right to know, right to participate in, authority to supervise of the tax revenue and right to pertition, etc.更多还原