【摘要】 纳税人权利是税收法律关系的重要内容之一。本文以税收法律关系的平等性原理为基础,借鉴国外有关纳税人基本权利的立法,构建我国纳税人权利体系,其主要内容包括税收人身权、税收信息权、税收财产权、赔偿救济权等。更多还原

【Abstract】 The tax-payers’ right is one of the key contents of the relationship between tax income and law.Based on the equal principle of the relationship between tax income and law,by referring to the overseas law concerning tax-payers’ basic rights,the paper puts forwards to set up the system of the tax-payers’ rights in our country,whose main points contain the personal rights of tax income,information rights of tax income,property rights of tax income,compensation and relief rights,etc.更多还原